If I cannot file my return or pay the tax on time, can I request an extension?
If you need more time to file your return and pay the tax due, the Board may, for good cause, extend the due date by one month and waive the late filing and/or late payment penalties that would otherwise apply. Interest accrues during the extension period and thereafter until the liability is paid. Extensions are not granted automatically and are only granted after review and approval of the request. If you are unable to file your return on time, you should contact your local Board office to learn whether you qualify for an extension. (The law does not recognize lack of funds as good cause.) To request a filing extension, please submit, no later than one month following the due date of your return or prepayment form and payment, the following: • Your completed, signed, and dated return or prepayment form. • A completed Form BOE-468, Request for an Extension of Time . Be sure to explain why you were not able to file your return or pay the tax on time, and to fully complete, sign, and da
