Section 565.50  Reasons For Which Extensions Will Be Granted

The Department will extend the filing deadline for 30 days, or longer if the Department deems a longer period is required by the circumstances, beyond the filer's due date for the following reasons:

a)         Death or hospitalization of an immediate family member;

b)         Hospitalization or serious illness of the filer;

c)         Filer was on sabbatical during the original filing period;

d)         Filer did not receive the form due to an incorrect address;

e)         Other reasons within the discretion of the Department. This provision shall be narrowly construed.