(1) On or before the July 31 after the end of the three-year reporting period, permit holders shall have reported credit hours to the board indicating that they have met the requirements for that reporting period.

(2) Persons who use the two-month carry-back provision of ARM 24.201.2106(4) shall file their reporting forms by July 31, listing the course(s) they are planning to attend or complete. If the course(s) listed are not completed, they must notify the board office in writing immediately no later than August 31. Such notification(s) shall explain why the course(s) were not completed and provide a plan to meet the continuing education requirements.