Section 7.04 - Filing Deadlines(1)General. Except as provided below, Providers must file required Cost Reports for the calendar year by 5:00 P.M. of April 1st of the following calendar year. If April 1st falls on a weekend or holiday, the reports are due by 5:00 P.M. of the following business day. (a)Hospital-based Nursing Facilities. Hospital-based Nursing Facilities must file Cost Reports no later than 90 days after the close of the hospital's fiscal year.(b)Appointment of a Resident Protector Receiver. If a receiver is appointed pursuant to M.G.L. c. 111, § 72N, the Provider must file Cost Reports for the current reporting period or portion thereof, within 60 of the receiver's appointment.(2)Extension of Filing Date. The Center may grant a request for an extension of the filing due date for a maximum of 30 calendar days. In order to receive an extension, the Provider must: (a) submit the request itself, and not by agent or other representative;(b) demonstrate exceptional circumstances that prevent the Provider from meeting the deadline; and(c) file the request with the Center no later than 30 calendar days before the due date.(3)Administrative Bulletin. The Center may modify the filing deadlines by issuing an Administrative Bulletin 30 days prior to any proposed change.Adopted by Mass Register Issue 1264, eff. 7/4/2014.