Depending on the circumstances, the Department may grant extensions for filing an excise tax return. The request must be made before the due date.
The Department can waive late return penalties under certain circumstances. If your return or payment is late and you feel you have a qualifying situation, you may request to have the penalty waived.
An account becomes delinquent when the due date for a tax return or other established liability has passed and the amount due remains unpaid.
As part of our collection efforts, the Department publishes names of debtors having large unresolved tax liabilities.
The interest rates for excise tax assessments and refunds change every year. Go to our list of interest rates for the current and past years.