§ 20-63. Extensions of time for filing return.  


Latest version.
  • Reasonable extensions of time, not to exceed sixty (60) days, for filing returns on tangible personal property, machinery and tools, and merchants' capital may be granted by the commissioner of revenue whenever good cause exists. The commissioner of revenue shall keep a record of every such extension. If any taxpayer who has been granted an extension of time for filing his return fails to file his return within the extended time, his case shall be treated the same as if no extension had been granted.

    (Ord. of 7-21-86)

(Ord. of 7-21-86)