58.1-1109 - Extension of time for filing returns. - Virginia Statutes

§ 58.1-1109. Extension of time for filing returns.

The Tax Commissioner may grant a reasonable extension of time for filingintangible returns whenever in his judgment good cause exists. Except in thecase of a taxpayer who is abroad, no such extension shall be granted for morethan six months. Whenever the time for filing a return is extended, interestat a rate determined in accordance with § 58.1-15, from the time the returnwas originally required to be filed to the time of payment, shall be chargedand collected. If any taxpayer who has been granted an extension of time forfiling his return fails to file his return within the extended time and topay the full amount of the tax as shown on the face of the return at the timeof filing, and the accrued interest, his case shall be treated the same as ifno extension had been granted.

(Code 1950, § 58-425; 1960, c. 508; 1977, c. 396; 1984, c. 675.)