(1) Amounts owing for stamps purchased on the deferred-payment basis for a calendar month shall be due and payable on or before the 20th day of the next calendar month. Payments shall be made by a remittance payable to the Department of Revenue.
(2) The department for good cause may extend the time for paying any amount owing for stamps purchased on the deferred-payment basis. The extension may not exceed five days. The extension may not be granted unless a request for the extension is filed with the department within or prior to the period for which the extension may be granted. [1965 c.525 §§49,53; 1999 c.62 §7]Section: Previous 323.140 323.155 323.160 323.165 323.170 323.175 323.180 323.185 323.190 323.195 323.205 323.210 323.211 323.215 323.220 Next
Last modified: August 7, 2008