Extension of time for filing returns

The Tax Commissioner may grant a reasonable extension of time for filing any returns or other document required by this article upon such terms as he may by regulations prescribe. An extension of time for filing Federal Form 1120, Federal Form 990T or Federal Form 1065 shall automatically extend the time for filing any return or other document required by this article for the same period as the extension for filing such federal form. An extension of time for filing a return shall not extend the time for payment of the tax.

Source: view the official text

In this chapter (40 sections)

11-22-4 · Documentary stamps; affixing; cancellation; declaration of…
11-22-5 · Commissioner to provide for sale of stamps; rules and…
11-22-6 · Duties of clerk; declaration of consideration or value;…
11-22-7 · Failure to affix stamps
11-22-8 · Penalty for recording without documentary stamp; effect
11-22-9 · Unlawful acts; penalty
11-22-10 · Erroneous collections; refund
11-23-1 · Legislative finding
11-23-2 · Short title; arrangement of sections or portions thereof
11-23-3 · Meaning of terms; specific terms defined
11-23-3A · Meaning of terms; general rule
11-23-4 · Tax base determined
11-23-5 · Apportionment of tax base
11-23-5A · Special apportionment rules - financial organizations
11-23-5B · 11-23-5B
11-23-6 · Imposition of tax; change in rate of tax
11-23-7 · Persons and other organizations exempt from tax
11-23-8 · Accounting periods and methods of accounting
11-23-9 · Annual returns
11-23-9A · Method of filing for business taxes
11-23-10 · Extension of time for filing returns
11-23-11 · Time and place for paying tax shown on returns
11-23-12 · Extensions of time for paying tax
11-23-13 · Declaration and payment of estimated tax
11-23-14 · Requirements concerning returns, notices, records and…
11-23-15 · Signing of returns and other documents
11-23-16 · Place for filing returns or other documents
11-23-17 · Credits against tax; expiration of credits
11-23-17A · (Effective July 1, 1987) Tax credit for business investment…
11-23-17B · Application of tax credits
11-23-18 · Tax under this article in addition to all other taxes
11-23-19 · Records
11-23-20 · Criminal penalties
11-23-21 · General procedure and administration
11-23-22 · Severability
11-23-23 · Information return and due date thereof; penalty for failure…
11-23-24 · 11-23-24
11-23-24A · Tax credit for value-added products from raw agricultural…
11-23-25 · Credit for consumers sales and service tax and use tax paid
11-23-26 · Effective date

Full table of contents →