Definitions

As used in this Part, unless the context otherwise requires: (1) \"Return\" includes a return, declaration, statement or other document required or permitted to be made or filed under the Income Tax Act upon which a signature is required pursuant to forms or instructions issued by the Department. (2) \"Taxpayer\" includes any person required or permitted under the Income Tax Act to file a return. (3) \"Original due date\" means the date prescribed by law for the filing of a return (determined without regard to any extension of time for filing).