§ 35-69. Extensions at discretion of sheriff.  


Latest version.
  • Upon the written request of the taxpayer and for good cause shown, the sheriff may grant reasonable extensions of time for the filing of returns and payment of tax due-under this article; provided that such extensions of time shall not exceed thirty (30) calendar days. Whenever such an extension is granted, the return or tax for which the extension is granted shall not become delinquent until the expiration of the extension period; but interest will accrue on the tax during the period of the extension, such interest to be computed in all cases from the date the tax would have become delinquent in the absence of an extension.

(Code 1961, § 16-51)