Sec. 484.8. Extension of time for filing returns and payment of tax

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Tax Law, §§ 505, 506
(a) The State Tax Commission may grant a reasonable extension of time for filing a return whenever good cause exists. An application for an extension of time should be made prior to the due date of the return and should be mailed or delivered to the Miscellaneous Tax Bureau. (See section 470.1[a] of this Title.)
(b) On application of any taxpayer before the due date of a return, the Tax Commission may grant a reasonable extension of time for the payment of any tax, on such conditions as it deems just and proper.

                    
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