Reasons For Which Extensions Will Not Be Granted

Section 565 Section 565.60  Reasons For Which Extensions Will Not Be Granted The Department will not extend the filing deadline for the following reasons: a)         Filer delegated the duty to an individual who failed to file on behalf of the filer for any reason; b)         Filer claims that the Statement was mailed in a timely manner, yet cannot provide proof of mailing (this includes U.S. mail, overnight service, and inter-office mail); c)         Filer was ill, but has no documentation from a physician; d)         Other reasons within the discretion of the Department.  The Department's refusal to grant a filing extension is not subject to appeal.