50 IAC 5.1-3-6 Extension of time

Sec. 6. (a) The department may extend the due date for the annual report for a public utility company. (b) The department may grant a general extension to all public utility companies or classes of public utility companies. The department will notify the public utility company of any general extension. (c) An extension of the due date, or an extension beyond the general extension granted under subsection (b), shall be considered by the department if: (1) the public utility company submits a written request for an extension at least five (5) calendar days prior to the due date; and (2) the public utility company cannot file on or before the due date because of extraordinary and unusual circumstances. (d) An extension granted by the department under subsection (c) shall be in writing. A copy of the extension shall accompany the taxpayer's annual report. (e) An extension granted by the department under subsection (b) or (c) shall also apply to the report required under section 2 of this rule.