Late filing

Excise tax return extensions

Depending on the circumstances, the Department may grant extensions for filing an excise tax return. The request must be made before the due date.

Penalty waivers

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.

Delinquent tax collection process

An account becomes delinquent when the due date for a tax return or other established liability has passed and the amount due remains unpaid.

Interest rates

The interest rates for excise tax assessments and refunds change every year. Access tax interest rate tables for excise tax, estate tax, and REET for current and past years.