193.32   EXTENSION OF TIME FOR FILING RETURNS.
   The Administrator may extend the time for filing of the annual return upon the request of the taxpayer for a period not to exceed six months, or the end of the month following the month of the granted Federal extension. An extension may not be granted where any individual or business is in a delinquent status.  The delinquent status shall include, but is not limited to, tax returns, reports or other related documents that have not been filed and/or payments that have not been paid.
(Ord. 1966-104. Passed 12-30-66; Ord. 2001-13. Passed 4-9-01; Ord. 2004-36. Passed 12-13-04.)