10 NAC 3-002. The annual wage report shall be the State Social Security Administrator's copy of Form W-3 S&L, Transmittal of Income and Tax Statements for State and Local Governmental Employers

002 The annual wage report shall be the State Social Security Administrator's copy of Form W-3 S&L, Transmittal of Income and Tax Statements for State and Local Governmental Employers. The annual wage report shall be due in the office of the Social Security Bureau no later than the twenty-eighth day of the second month following the calendar year for which the report is being submitted. Thereafter, such annual wage report shall be considered delinquent. If the due date falls on a Saturday or Sunday or State holiday, the annual wage report shall be due on the next business day. An annual wage report shall be considered submitted timely if it is placed in the United States mail and postmarked no later than the due date. Annotation: Section 68-608, R.R.S. 1943 (Wage Reports) Section 68-610, R.R.S. 1943 (Contributions)