Statements and reports; late reporting fees; computation; collection

Rule 52. (1) If a statement or report is filed after the date due, the statement or report shall be accepted by the department and considered filed as of the date accepted. (2) The department shall compute a late fee concerning each late filing of a statement or report and shall give written notice to the filer of the amount of the late reporting fee due and unpaid. The department may accept payment of the late reporting fee. (3) If payment of a late reporting fee is not made within 30 days after written notice of the amount due is given to the filer, the department shall notify the department of treasury of the failure to make payment. (4) A late reporting fee accepted by the department shall be forwarded to the state treasurer for deposit to the credit of the general fund of the state.

History: 1981 AACS.