Section 40-18-42.1
Revised due dates for payments of income tax or financial institution excise tax.
(a) This section shall be known and may be cited as the David E. Scott Tax Filing Act of 2021.
(b)(1) Notwithstanding anything to the contrary in Chapter 16 or this chapter, payments of income tax or financial institution excise tax originally due between April 15, 2021, and June 30, 2021, shall be due on the revised due dates for the corresponding federal payments.
(2) The Department of Revenue is authorized to delay for a reasonable time period the due date for filing and payment of any tax administered by the department for taxpayers residing in areas within a state or territory of the United States for which the President of the United States or the governor of that state or territory has declared a state of emergency or disaster.
(3) The department may adopt rules necessary to administer this section.
(Act 2021-203, §§1,2.)