Excise tax return extensions

Does the Department of Revenue give filing extensions?

Yes, for certain reasons we may extend the due date for filing an excise tax return. However, the request must be made before the due date of the return for which the extension is requested. Extensions may be given for:

computer system failure
lost, destroyed, or stolen business records
medical emergency
computer system problems that prevented an online return from being filed
natural disasters such as earthquakes, fires, or floods

How long are extensions?

Most extensions are less than 30 days. If an extension is more than 30 days, you must pay the department an amount equal to the estimated tax liability for the reporting period(s) you received the extension. The payment is credited to your account and applied to your liability when your excise tax return is received. The amount of the payment is subject to department approval.

Are permanent extensions available?

Yes, permanent extensions are available. Permanent extensions of more than 10 days beyond the due date require you pay the department an amount equal to the estimated tax liability for the reporting period(s) you received the extension. This payment is credited to your account and applied to your liability when your permanent extension is cancelled.

The department will periodically review the amount you must pay, and may change it if it doesn’t approximate the tax liability for the reporting period(s) you received the extension.