Sec. 9.2. Filing of assessment returns and payment of assessments

Every employer of persons working as registrants or licensees shall, on or before the 15th day of January, April, July and October immediately following any calendar quarter during which such employer has made any gross payroll payments to such registrants or licensees, file with the commission at its main administrative offices an assessment return on a form which may be obtained from the commission and pay the assessment then due, based upon the rate as fixed by the commission.