If it is impracticable to submit any required report within the time allowed, you may apply for an extension. The request for an extension must:
Be filed before the reporting deadline;
Certify to an extraordinary occurrence, not within your control, that makes timely filing of the report impracticable; and
Be accompanied by written evidence of such occurrence, where appropriate.
Upon receipt of your request, SBA may exempt you from the civil penalty stated in § 107.665, in such manner and under such conditions as SBA determines.
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