Extension Of Time

(1) The Commissioner, under emergency or other extraordinary conditions, may extend for not to exceed thirty (30) days the time for filing any sales or use tax return pursuant to T.C.A. § 67- 6-506. Requests for extensions must state why the extension is needed; must be in writing, must be signed by the dealer or his representative; and must be made before the due date of the return. (2) Emergency or other extraordinary conditions shall include intervening providential causes such as the occurrence of a disabling injury or illness, or death of the taxpayer, or a member of his immediate family or of a person upon whom the taxpayer has previously exclusively relied for the preparation of his returns. Emergency or extraordinary conditions shall also include the destruction by fire or other casualty of the taxpayer’s place of business or records, or the breakdown or malfunction of a computer essential to preparation of the return.