27-7-50 - Extension of time to file return.
§ 27-7-50. Extension of time to file return.
The commissioner may grant a reasonable extension of time beyond the statutory due date within which to file any return required by this chapter when it is shown to the satisfaction of the commissioner that good cause for such extension exists. The commissioner may, in his discretion, automatically recognize extensions of time authorized and granted by the Internal Revenue Service for the filing of tax returns.
Sources: Laws, 1979, ch. 427, § 4; Laws, 1982, ch 489, § 3; Laws, 2005, 5th Ex Sess, ch. 10, § 1, eff from and after passage (approved Oct. 6, 2005.)