Sec. 2. Annual returns required by this chapter shall be filed with the department on or before the later of the following:
(1) The fifteenth day of the fourth month following the close of the taxpayer's taxable year.
(2) For a taxpayer whose federal tax return is due on or after the date set forth in subdivision (1), as determined without regard to any extensions, weekends, or holidays, the fifteenth day of the month following the due date of the federal tax return.
However, if a taxpayer receives an extension of time from the United States Internal Revenue Service for the filing of its federal income tax return for a taxable year, the department shall grant a similar extension of time to the taxpayer for the filing of a return required by this chapter for that taxable year. In addition, the department may grant an additional reasonable extension of time for filing a return required by this chapter.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.239-2017, SEC.18.
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