AN ACT relating to taxation.

Summary

The bill amends state tax law so the Department of Revenue can give taxpayers a reasonable extension to file returns or reports when there is good cause. Extensions are limited to six months (or up to one year in total) and may require a bond; any delayed payment will accrue interest at the statutory tax rate. The change is intended to add flexibility for taxpayers while protecting state revenue.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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