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LIC-11.12 - Date for Paying Tax

DATE FOR PAYING TAX

Administrative Rule Adopted by Revenue Bureau Pursuant to Rule-Making Authority

ARB-LIC-11.12


 

A. For tax year 2012, the due date of the tax is May 15, 2013.

 

B. For each taxable year following 2012, the due date shall be on the April 15th that falls immediately after the end of that taxable year.

 

C. If April 15th falls on a weekend or legal holiday the due date shall be the first business day following the weekend or legal holiday.

 

D. The Revenue Bureau will accept payments postmarked on the due date as timely.

 

E. There are no extensions of time for payment of the tax. The Bureau may, in limited circumstances, administratively allow partial payments and payment plans for taxfilers who may be suffering hardship in timely making the tax payment.

 


HISTORY

 

Amended by Director of Revenue Bureau March 19, 2013.

Adopted by Director of Revenue Bureau February 20, 2013.

Filed for inclusion in PPD March 4, 2013.