59-7-803 - Filing returns -- Extension.
59-7-803. Filing returns -- Extension.
(1) An organization subject to the tax imposed by this part shall file a state return on orbefore the date which the exempt organization is required to file its federal exempt organizationbusiness income tax return, including extensions.
(2) If a valid federal extension is filed, the extension shall be considered valid for statepurposes and payment of tax shall be made as provided in Section 59-7-507.
Amended by Chapter 311, 1995 General Session