The annual report required by W. Va. Code § 16-29B-28(g)(1)(A) shall be submitted to the Secretary (a) on or before 120 days after the end of the fiscal year of the qualified hospital participating in the cooperative agreement or (b) upon written request of the qualified hospital participating in the cooperative agreement, annually on the anniversary date on which closing occurred on the merger, consolidation or acquisition.
W. Va. Code R. § 65-6-3