20 C.F.R. § 345.115   Place and time for filing contribution reports.


Title 20 - Employees' Benefits


Title 20: Employees' Benefits
PART 345—EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS
Subpart B—Reporting and Collecting Contributions

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§ 345.115   Place and time for filing contribution reports.

Each employer shall file its contribution report with the Chief Financial Officer, Railroad Retirement Board, 844 North Rush Street, Chicago, Illinois, 60611–2092, or the Chief Financial Officer's designee. The employer's contribution report for each quarterly period shall be filed on or before the last day of the calendar month following the period for which it is made. If such last day falls on Saturday, Sunday, or a national legal holiday, the report may be filed on the next following business day. If mailed, reports must be postmarked on or before the date on which the report is required to be filed.

[67 FR 13568, Mar. 25, 2002]

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