15 AAC 77.020. Request for extension of time to file return

(a) Upon a showing of good cause beyond the control of the requestor, the department will, in its discretion, grant reasonable extensions of time for the filing of the return from the due date, or the automatic extension of time to file due date. The extensions, excluding automatic extensions, must not exceed 90 days in total.

(b) A request for an extension of time to file the return must be in writing, contain a full statement of the reasons supporting the request, and be received by the department no earlier than March 1 after the close of the tax year and no later than 10 calendar days before the date the return is due, including extensions. A person that requests a response by facsimile transmission must provide a facsimile telephone number.

(c) If an extension of time for filing the return is granted, the return must be filed before the expiration of the period of the extension. A return filed after the period of the extension voids all extensions under this section.

(d) If an extension of time for filing the return is denied, the return must be filed by the later of:

(1) 10 calendar days after the date the notice of denial is sent by facsimile transmission or mailed by the department,

(2) the March 31 due date, or

(3) the automatic extension due date.

History: Eff. 4/20/94 Register 130

Authority: AS 43.77.020

AS 43.77.070

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