§ 5868 - Extension of time for filing of returns - Vermont Statutes

§ 5868. Extension of time for filing of returns

The commissioner may extend the time within which a taxpayer is required to file a return. The commissioner shall, upon receipt of documentation that a corporation has been granted either an automatic or a good cause extension of the time for filing its United States income tax return, extend the time for filing the corporation's Vermont income tax return to 30 days after the extended date for filing the United States income tax return. An extension of the time in which to file a return will not result in a corresponding extension of the time for the payment of the tax liability with respect to which the return is filed. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1979, No. 105 (Adj. Sess.), § 6; 1981, No. 191 (Adj. Sess.), § 7; 1989, No. 222 (Adj. Sess.), § 11, eff. May 31, 1990; 1991, No. 67, § 5, eff. June 19, 1991.)