D.C. Mun. Regs. tit. 7, r. 7-320
All reports deemed necessary by the Director for the effective administration of the Act, pursuant to §§ 4(a) and 17 of the Act, shall be filed by employers upon forms supplied by the Director.
Employer reports shall contain all information requested by the Director.
Each employer shall, not later than the last day of the month following the close of each calendar quarter, make a report of and pay the contributions which shall have accrued with respect to wages paid during the quarter to the Director.
The Director may extend the time for filing quarterly reports for all employers for a period of not more than thirty (30) calendar days if the Director finds that either the purposes of the Act would be defeated or the contribution rate appeal rights of employers established in § 3(c) (10) of the Act would be unduly burdened or jeopardized by requiring timely filing of the quarterly reports.
After making the findings specified in § 320.4, the Director shall simultaneously publish notice of the extension of time to file employers' quarterly reports in a newspaper of general circulation in the District of Columbia and in the D.C. Register at least twenty-one (21) days immediately preceding the last day of the month following the close of the calendar quarter.
D.C. Mun. Regs. tit. 7, r. 7-320