Included Persons shall file Statements between April 15th and April 30th of each year provided that, in 1977, Statements need not be filed until August 8, 1977, and provided, further, that any Included Person who becomes such in any calendar year during the period between the thirtieth day prior to the due date for filing of Statements and the end of such year shall file a Statement within 30 days after such person becomes an Included Person.
Ill. Admin. Code tit. 80, § 2000.30