Periodic Returns. Monthly (Form FR-900M) by 20th day of month following month for which payment is due, unless instructed otherwise by the District; annual (Form FR-900A) by January 20 of the year following the end of the reporting period.
Annual Reconciliation Returns. Form FR-900B due by January 31.
Timely Filing. When due date for filing a return or report falls on a
Saturday, Sunday, or a legal holiday, the last date for filing such return or
report is the first business day following such Saturday, Sunday, or legal
holiday. A return or report is deemed timely filed if postmarked the day due.