59-7-803. Filing returns -- Extension.
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59-7-803. Filing returns -- Extension.
(1)An organization subject to the tax imposed by this part shall file a state return on or before the date which the exempt organization is required to file its federal exempt organization business income tax return, including extensions.
(2)If a valid federal extension is filed, the extension shall be considered valid for state purposes and payment of tax shall be made as provided in Section 59-7-507 .
Amended by Chapter 311 , 1995 General Session