42.23.302 EXTENSION OF FILING TIME
(1) For years be-ginning on or after January 1,
1995, if a corporation cannot file its return within the prescribed time an
automatic extension of up to six months following the statutory due date shall
be granted. No form needs to be filed
to receive this extension. This automatic extension has no effect on the
requirements for the payment of quarterly estimated tax or on the due dates for
those payments. Payment of any
remaining tax after the deduction of any quarterly estimated payments, plus
accrued interest, must accompany the return when filed. If the tax payment does not accompany the
return, the tax is considered delinquent, and the taxpayer is subject to the
imposition of a penalty.
(2) The department may
grant additional time for filing a return whenever in its judgment good cause
History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-111, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1995 MAR p. 2852, Eff. 12/22/95.