Sec. 12-39k. Granting of extensions requested by persons other than the taxpayer.
Sec. 12-39k. Granting of extensions requested by persons other than the taxpayer. In any case in which the Commissioner of Revenue Services may grant an extension of the time for filing of any return related to any state tax and in which a taxpayer
is unable, by reason of illness, absence or other good cause, to sign a request for an
extension, any person standing in close personal or business relationship to the taxpayer
may sign the request on his behalf and shall be considered as a duly authorized agent
for this purpose, provided the request sets forth the reasons for a signature other than
the taxpayer's and the relationship existing between the taxpayer and the signer.
(May Sp. Sess. P.A. 92-17, S. 44, 59.)