(1) The payment dates of the equal quarterly premium tax payments are as follows: first payment due April 15; second payment due June 15; third payment due September 15; and fourth payment due December 15.

(2) An insurer, subject to the provisions of these rules, who by virtue of the pattern of its sale of insurance, receives more than 75% of its premium within the final calendar quarter of a year, may request from the commissioner permission to pay its tax obligation for the current year under these rules in one full payment on December 15 of the year in which the obligation accrues.