Section 410. Extension of time for filing return and paying rental taxes and fees

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A rentor may apply in writing to the commissioner for additional time to file a return and pay the rental taxes and fees. Application for an extension of time must be made before the return becomes delinquent and must state all facts that made additional time necessary. If the commissioner determines that the facts justify an extension of time for good cause shown, he may grant an extension without interest. Failure to file a return and pay the rental taxes and fees within the extended time will result in the application of penalties and interest against the rentor in the same manner as though no extension had been granted.

Historical Notes

Derived from VR485-60-8701 § 6.12, eff. January 1, 1987; amended, Volume 20, Issue 21, eff. July 1, 2004.

Statutory Authority

§ 58.1-2421 of the Code of Virginia.

                    
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