(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 exists.