§ 63.52. Form UC-2.

 (a)  Form UC-2, Employer’s Report for Unemployment Compensation, and Form UC-2A, Employer’s Quarterly Report of Wages Paid to Each Employe, shall be filed by each employer liable for the payment of contributions, on or before the last day of the month which immediately follows the end of the calendar quarter for which the reports are filed.

 (b)  Form UC-2 and Form UC-2A shall be filed for each calendar quarter, whether or not the employer has paid wages during the calendar quarter.

 (c)  The Bureau may require an employer who has discontinued operation of his organization, trade or business in this Commonwealth to file reports immediately upon discontinuance of an operation.

 (d)  If the day on which Forms UC-2 and UC-2A are otherwise required to be filed is a Saturday, Sunday or a legal holiday, the reports may be filed on the first subsequent day which is not a Saturday, Sunday or a legal holiday.

 (e)  The day on which reports are postmarked shall be deemed the day on which they are filed.

 (f)  An employer who has been required to file Form UC-2 may be relieved of filing the report only upon written application to the Bureau to be so relieved. The application shall certify that he no longer furnishes employment as defined in the Law (43 P. S. §  753). The Bureau may, however, relieve an employer from filing reports upon finding that the employer no longer furnishes employment as defined in the Law (43 P. S. §  753), at any time, on its own motion.

   This section cited in 34 Pa. Code §  63.55 (relating to wages paid under Shipping Articles).