Reasons For Which Extensions Will Be Granted

Section 565 Section 565.50  Reasons For Which Extensions Will Be Granted The Department will extend the filing deadline for 30 days, or longer if the Department deems a longer period is required by the circumstances, beyond the filer's due date for the following reasons: a)         Death or hospitalization of an immediate family member; b)         Hospitalization or serious illness of the filer; c)         Filer was on sabbatical during the original filing period; d)         Filer did not receive the form due to an incorrect address; e)         Other reasons within the discretion of the Department. This provision shall be narrowly construed.