Extensions of time for making reports or returns; time when report, return, remittance or claim mailed to Department is deemed filed or received.
1. The Department may, for good cause, extend for not more than 30 days the period for making any report or return required pursuant to this chapter. The extension may be granted at any time if:
(a) A request for an extension has been filed with the Department within or before the period for which the extension may be granted; and
(b) A remittance of the estimated tax is made when the remittance is due.
2. Any report, return, remittance to cover a payment or claim for credit or refund required by this chapter which is transmitted through the United States mail shall be deemed filed or received by the Department on the date indicated on the post office cancellation mark stamped upon the envelope containing it, or on the date it was mailed if proof satisfactory to the Department establishes that the document or remittance was timely deposited in the United States mail and properly addressed to the Department.
Last modified: February 27, 2006