148.640. Return filed when — extension of time granted when — interest due on late filing, rate. — Every taxpayer shall file a return with the director on or before the fifteenth day of April in each year. The director may grant a reasonable extension of time for filing returns under such rules and regulations as he shall prescribe. Whenever such an extension of time is granted, a taxpayer shall be required to pay as part of any tax due interest thereon at the rate determined by section 32.065 from and after such date until paid.
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(L. 1982 H.B. 949 & 1350, A.L. 1986 S.B. 669, et al.)
Effective 1-1-87
---- end of effective 01 Jan 1987 ----
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