- (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.
KEY: unemployment compensation, employer liability
Date of Last Change: April 22, 2021
Notice of Continuation: April 22, 2026
Authorizing, and Implemented or Interpreted Law: 35A-4-302