Section 3.04 - Reporting Requirements(1) No later than 60 days after the expiration of each reporting period, each bottler and distributor shall file with the Commission a form similar to Attachment "A"to 204 CMR 3.00 which shall contain the following information: (a) the total refund value of all refundable beverage containers sold to dealers and/or distributors during the reporting period.(b) the total amount of refunds paid to dealers and/or distributors, redemption centers or third-party collecting agents during the reporting period.(c) the value of the deposit fund for the reporting period.(d) the total amount of handling charges paid to dealers and/or distributors, redemption centers or third-party collecting agents during the reporting period.(2) Notwithstanding the provisions of 204 CMR 3.04(1), each bottler and distributor shall file with the Commission, at the time such bottler or distributor files a form covering the first reporting period following the effective date of 204 CMR 3.00, a form similar to Attachment "B" to 204 CMR 3.00 which shall contain the same information required under 204 CMR 3.04(1)(a) through (d), but which shall cover the period starting July 1, 1983 and ending on the last day of the month preceding the first reporting period. For example, if 204 CMR 3.00 becomes effective on January 1, 1984, each bottler and distributor, on or before March 31, 1984, shall file two forms: one covering the reporting period January 1 - January 31, 1984 and one covering the period July 1 through December 31, 1983. For the purposes of 204 CMR 3.04, the responsibility for reporting the information relating to refundable/reusable containers shall be exclusively that of bottlers, and not of distributors.