Penalty and Interest Information
Report Covering | Due | Delinquent if Not Filed By |
January, February, March | April | April 30 |
April, May, June | July | July 31 |
July, August, September | October | October 31 |
October, November, December | January | January 31 |
When the due date falls on a Saturday or Sunday the next business day is considered to be the due date.
Penalty will be charged on late reports.
Include penalty of $25 for the first report filed in a calendar year, if report is filed within thirty (30) days of the due date. If more than thirty (30) days beyond the due date add an additional $50. If report is second report filed late in a calendar year include penalty of $125, if report is filed within thirty (30) days of the due date. If more than thirty (30) days beyond the due date add an additional $50.
Interest will be charged on late payments.
Interest is assessed for each month or fraction of a month past due at a rate of 1.5% per month.