(1) Not later than April 15, for the accounting period beginning January 1 and ending March 31;
(2) Not later than July 15, for the accounting period beginning April 1 and ending June 30;
(3) Not later than October 15, for the accounting period beginning July 1 and ending September 30; and
(4) Not later than January 15 of the following calendar year, for the accounting period beginning October 1 and ending December 31. [2007 c.877 §5]
Note: 171.752 was added to and made a part of 171.725 to 171.785 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.