R994-302-104. Due Dates for Filing Contribution and Equivalent Reports

(1) A contribution report or equivalent report required of an employer liable for payments in lieu of a contribution payment is due quarterly on the last day of the month that follows the end of each calendar quarter; unless the Department, after giving written notice, changes the due date. (2) The Department may, for good cause, grant an extension of time for filing a report if the employer makes a written request not later than the due date of the report.