During the period a registration is effective, the subdivider shall file an annual report in a format the commissioner may by rule prescribe for subdivisions under section 83.23, subdivision 3 . Subdividers under section 83.23 , subdivision 2, shall not be required to file the annual report form except by order of the commissioner but are required to submit the fee under section 83.30, subdivision 2 . Every annual report shall be due by the 120th day following the end of the subdivider's fiscal year, unless extended in writing by the commissioner for good cause. Every annual report filed pursuant to section 83.23, subdivision 2 , shall be accompanied by a fee of $75. Every annual report filed pursuant to section 83.23, subdivision 3 , shall be accompanied by a fee of $150. Failure to file the annual report shall be cause for cancellation of the registration. If canceled, the registration may be reinstated at a subsequent date following the filing of the report and payment of the appropriate fees.
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