§11-23-10. Extension of time for filing returns.
The tax commissioner may grant a reasonable extension of
time for filing any returns or other document required by this
article upon such terms as he may by regulations prescribe. An
extension of time for filing Federal Form 1120, Federal Form 990T
or Federal Form 1065 shall automatically extend the time for
filing any return or other document required by this article for
the same period as the extension for filing such federal form.
An extension of time for filing a return shall not extend the
time for payment of the tax.