Authority: IC 5-10.5-4-2; IC 36-8-8-5
Affected: IC 36-8-8-4
Sec. 1.
Quarterly Reports. A quarterly report containing payments of employer and employee contributions, shall be due in the office of the 1977 Fund no later than the fifteenth (15th) day following the end of each calendar quarter, i.e., January 15, April 15, July 15, and October 15 each year.
Any employer who fails to make such payments by the due date may be assessed a penalty. The penalty will be determined by the Board of Trustees.
35 IAC 2-6-1