Failures to file on magnetic media Sample Clauses

Failures to file on magnetic media. With respect to the requirement in paragraph (g)(3)(ii) of this section that a CPEO must file Forms 940, 941, and 943, along with all required schedules, on magnetic media, a failure to file on magnetic media does not constitute a failure to file for purposes of section 6651(a)(1) nor does it constitute a fail- ure to make a report for purposes of section 6652(n). Rather, the require- ment to file Forms 940, 941, and 943 on magnetic media is a condition of main- taining certification as a CPEO.
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