By not later than 90 days following the close of its fiscal year, every cable television company, except a cable television company which is one solely by reason of its ownership or control of another cable television company, shall file an annual financial report with the commission as described in sections 899.81 -899.83 of this Part.
N.Y. Comp. Codes R. & Regs. Tit. 16 § 899.80