421. EXTENSION OF TIME TO FILE RETURNS

421 EXTENSION OF TIME TO FILE RETURNS 421.1 The Deputy Chief Financial Officer may, for good cause shown, extend the time for filing any return for a period not to exceed thirty (30) days. 421.2 Failure of a vendor or retailer to receive a return form is not grounds for extending the time for filing any return or grounds for remission of penalties and interest. 421.3 Each request for an extension of time shall be in writing addressed to the Deputy Chief Financial Officer. 421.4 A request for extension of time to file shall contain concise statements of the reasons why an extension of time is desired. SOURCE: Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954).