§ 211.4. Filing year and filing deadline.
Complete reports shall be filed with the Commission 90 days after December 31 of the year determined to be the reporting year. The Commission will accept as timely filed, every complete report bearing a United States Postal Service postmark dated 90 days after December 31 of the reporting year. The filing year is the year immediately following the reporting year and is the year within which the 90-day deadline falls.
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