Section 21.6. Extension of time for filing tax returns

(a) General. The Department may, for good cause, grant to a licensed corporation an extended period of time up to 60 days within which to file its wagering or admission tax return, if the request for extension is in written form, is received by the Department, Attn: Bureau of Examination, on or before the due date for filing the tax return to which the extension relates, and specifies the extended date upon which the return will be filed. Upon receipt of the request, the Department will in writing advise the licensed corporation whether or not the request has been granted. Notwithstanding the grant of an extension for filing a return, the Department will impose interest upon the unpaid tax. The Department may not impose penalties if the tax return is filed and the tax payment has been remitted to the Department on or before the extended due date for filing the tax return.

(b) Nonbusiness due date. Whenever a due date for filing a wagering or admission tax return falls on a Saturday, Sunday or on a day made a legal holiday by the statutes of this Commonwealth or by the United States, the due date shall be the next regular business day.

Notation

Cross References

This section cited in 61 Pa. Code § 21.2 (relating to wagering tax); 61 Pa. Code § 21.3 (relating to admission tax); 61 Pa. code § 21.4 (relating to breakage); 61 Pa. Code § 21.5 (relating to unclaimed award money); and 61 Pa. Code § 21.8 (relating to interest and penalties).