Extension to furnish tax estimate permits a limited post-year deadline if advance tax paid and commissioner satisfied. Amendment permits a conditional extension to furnish the advance-tax estimate where the Commissioner is satisfied that the nature of the business and the previous year's expiry date make timely estimation difficult; the assessor must have paid the advance tax demanded before the original due date, the extension may run for up to thirty days after the previous year's last date, and any shortfall must be paid on or before the extended date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension to furnish tax estimate permits a limited post-year deadline if advance tax paid and commissioner satisfied.
Amendment permits a conditional extension to furnish the advance-tax estimate where the Commissioner is satisfied that the nature of the business and the previous year's expiry date make timely estimation difficult; the assessor must have paid the advance tax demanded before the original due date, the extension may run for up to thirty days after the previous year's last date, and any shortfall must be paid on or before the extended date.
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