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2012 SESSION

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HB 1264 Income tax, state; extension of time to file tax return.

Introduced by: David J. Toscano | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Extension of time to file individual income tax return; penalty for late payment of tax.  Provides that for individual income tax returns filed electronically under an extension of time allowed or elected, no late payment penalty would be imposed if the full amount of tax due is paid by the last day by which the taxpayer would have been required to file the return under the extension, regardless of whether the income tax return was filed prior to the full amount of the tax being paid.


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