Section 5.06 - Non-profit Organizations and Governmental Employers, Payment in Lieu of Contributions(1) Payment of any bill rendered to a non-profit organization or governmental employer, shall be made not later than 30 days after such bill is mailed or delivered to the last known address of the employer.(2) An application for review which protests certain charges contained in the bill must specify both the reasons for such protest as well as the supporting factual information relied upon. Merely furnishing a statement questioning the items charged shall result in an affirmance of the original determination by the Commissioner.(3) Timely payment is required on all items which are not the subject of the protest.(4) Past due reimbursement payments in lieu of contributions shall be subject to the same interest, penalties and collection provisions provided for in M.G.L. c. 151A, § 15.(5) All non-profit organizations and governmental employers which have elected to make payments in lieu of contributions pursuant to M.G.L. c. 151A, § 14A shall file in the form and manner as prescribed by the Commissioner a quarterly report on wages and employment. The due date for filing the reports shall be the last day of the first month succeeding the date on which the quarter ended.