Section 7318 - Time for filing withholding returns(a) Every employer required to deduct and withhold tax under section 316.1(a) shall file a quarterly withholding return on or before the last day of April, July, October and January for the three months ending the last day of March, June, September and December. Such quarterly returns shall be filed with the department at its main office or at any branch office which it may designate for filing returns.(b) Every person required to deduct and withhold tax under section 316.1(b) shall file a withholding tax return at the same time the person is required to file its annual return of withheld Federal income tax (IRS Form 945) from nonpayroll payments. The return shall be filed with the department.Amended by P.L. TBD 2017 No. 43, § 16, eff. 12/29/2017.Amended by P.L. TBD 2016 No. 84, § 11, eff. 7/13/2016.1971, March 4, P.L. 6, No. 2, art. III, § 318, added 1971, Aug. 31, P.L. 362, No. 93, § 4.