The Administrator may extend the time for filing of the annual return upon the taxpayer filing a copy of the taxpayer’s request for a federal filing extension, or by the taxpayer filing a written request with the Administrator, for a period of not to exceed six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the federal income tax return. The Administrator may require a tentative return, accompanied by payment of the amount of tax shown to be due thereon by the date the return is normally due. No penalty or interest shall be assessed in those cases in which the return is filed and the final tax paid with the period as extended.
(Ord. 16-2005. Passed 2-7-05.)