20 CFR 345.115
§ 345.115 Place and time for filing contribution reports.
United States · 20 CFR — Employees' Benefits · Status: effective
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- Citation
- 20 CFR 345.115, § 345.115 Place and time for filing contribution reports, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/77839
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Full text
Each employer shall file its contribution report with the Chief Financial Officer, Railroad Retirement Board, 844 North Rush Street, Chicago, Illinois, 60611-2092, or the Chief Financial Officer's designee. The employer's contribution report for each quarterly period shall be filed on or before the last day of the calendar month following the period for which it is made. If such last day falls on Saturday, Sunday, or a national legal holiday, the report may be filed on the next following business day. If mailed, reports must be postmarked on or before the date on which the report is required to be filed.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.