R23. Extension of Time for Filing  

Latest version.
  • A. Requests shall set out the taxpayer's name and Municipal account number if an account number has been assigned, Social Security or Federal Identification number, the taxable period for which extension of time for filing is desired, the length of the extension and the reason therefore, and whether declaration filing and payment requirements have been fulfilled.

    B. Single requests by or for only one taxpayer may be in the form of a copy of the federal extension, a letter including the information described above, or an extension request form E-1 obtained at the Tax Division office or by mail request.

    C. An extension of time may not be granted for the filing of a declaration of estimated tax or withholding tax forms.