Extension of time for payment

§ 15-127. Extension of time for payment.\n The State Tax Commission may grant a reasonable extension of time for\npayment of a tax or estimated tax (or any installment), or for filing\nany return, declaration, statement or other document required pursuant\nto this article, on such terms and conditions as it may require. Except\nfor a taxpayer who is outside the United States or who intends to claim\nnonresident status pursuant to Subsection A(1) of the definition of\n"resident individual" in § 15-115, no such extension for filing any\nreturn, declaration, statement or other document shall exceed six (6)\nmonths.\n