Using the assessment rate implemented by the secretary pursuant to section 804-C, each ICF/ID shall calculate the assessment amounts it owes for a calendar quarter on a form specified by the department and shall submit the form and the amount owed to the department no later than the last day of that calendar quarter or 30 days from the date of the department's second notice published pursuant to section 805-C(a), whichever is later.
62 P.S. § 806-C