Section 9-421. EXTENSION OF TIME TO FILE RETURNS  


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    421.1The Deputy Chief Financial Officer may, for good cause shown, extend the time for filing any return for a period not to exceed thirty (30) days.

     

    421.2Failure of a vendor or retailer to receive a return form is not grounds for extending the time for filing any return or grounds for remission of penalties and interest.

     

    421.3Each request for an extension of time shall be in writing addressed to the Deputy Chief Financial Officer.

     

    421.4A request for extension of time to file shall contain concise statements of the reasons why an extension of time is desired.

     

source

Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954).