§ 125. Extensions of time. (a) General.--The director of finance may
grant a reasonable extension of time for payment of tax or estimated tax
(or any installment), or for filing any return, declaration, statement,
or other document required pursuant to this title, on such terms and
conditions as it may require. Except for a taxpayer who is outside the
United States, no such extension for filing any return, declaration,
statement or other document, shall exceed six months.

(b) Furnishing of security.--If any extension of time is granted for
payment of any amount of tax, the director of finance may require the
taxpayer to furnish a bond or other security in an amount not exceeding
twice the amount for which the extension of time for payment is granted,
on such terms and conditions as the director of finance may require.