27-13-21 - Extension of time to file return and pay tax.
§ 27-13-21. Extension of time to file return and pay tax.
The commissioner may grant a reasonable extension of time beyond the statutory due date within which to file the return when it is shown to the satisfaction of the commissioner that good cause for such extension exists. In all cases, a copy of the authorized extension of time to file shall be attached to the Mississippi return as authority for the extension for filing returns. For all such extensions granted, authorized or recognized, interest and penalty as provided by this chapter shall apply.
Sources: Codes, 1942, § 9322; Laws, 1934, ch. 121; Laws, 1971, ch. 513, § 1; Laws, 1979, ch. 427, § 1; Laws, 1984, ch. 447, § 4, eff from and after passage (approved April 30, 1984).