Extension of Time

The department may, upon application, grant a reasonable extension of time for filing any return, declaration, statement, or other document required pursuant to this article, on such terms and conditions as it may require. Except for a taxpayer who is outside the United States, no such extension for filing any return, declaration, statement or other document, shall exceed six months.

(334 added Aug. 31, 1971, P.L.362, No.93)