RS 1514 - Power to extend time to file returns and pay tax
A. Upon the written request of the taxpayer and for good cause shown, the collector may grant reasonable extensions of time for the filing of returns and payment of tax due under this Subtitle, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes, one calendar month in the case of sales taxes, and two calendar months in the case of any other tax due under this Subtitle. Whenever an extension is granted pursuant to this Subsection, the return or tax for which the extension is granted shall not become delinquent until the expiration of the extension period; but interest will accrue on the tax during the period of the extension to be computed in all cases from the date the tax would have become delinquent in the absence of an extension.
B. In the event of a gubernatorially declared disaster or emergency, the collector may grant reasonable extensions of time for the filing of returns and reports and payment of taxes, fees, or service charges due under this Subtitle or any other law for which the authority to collect has been delegated to the secretary of the Department of Revenue, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes and three calendar months in the case of any other tax, fee, or service charge collected by the Department of Revenue. Whenever an extension is granted pursuant to this Subsection, the return, report, tax, fee, or service charge for which the extension is granted shall not become delinquent until the expiration of the extension period; but interest will accrue on the tax, fee, or service charge during the period of the extension, to be computed in all cases from the date the tax, fee, or service charge would have become delinquent in the absence of an extension.
C. In the event of a presidentially declared disaster or emergency, the collector may grant reasonable extensions of time for the filing of returns and reports and payment of taxes, fees, or service charges due under this Subtitle or any other law for which the authority to collect has been delegated to the secretary of the Department of Revenue, provided that any extensions of time shall not exceed six months in the case of income and franchise taxes and three calendar months in the case of any other tax, fee, or service charge collected by the Department of Revenue. Whenever an extension is granted pursuant to this Subsection, the return, report, tax, fee, or service charge for which the extension is granted shall not become delinquent until the expiration of the extension period and the collector may suspend the accrual of interest for all or part of the extension period.
Acts 2020, No. 47, §1, eff. June 4, 2020.