Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Tax on Insurers Law
Chapter 4. Assessment and Effect of Tax*
Article 1. Tax Returns and Initial Payments
12306. Extension of time. The commissioner, for good cause shown, may extend for not to exceed 30 days the time for filing a tax return or paying any amount required to be paid with the return. The extension may be granted at any time, provided that a request therefor is filed with the commissioner within or prior to the period for which the extension may be granted.
History.—Added by Stats. 1961, p. 1985, operative January 1, 1962. Stats. 1965, p. 1831, in effect September 17, 1965, substituted "30" days for "10" days.
* Stats. 1961, p. 1984, operative January 1, 1962, amended the title of Chapter 4 by substituting "Effect of Tax" for "Levy".