§ 15-127. Extension of time for payment.

The State Tax Commission may grant a reasonable extension of time for
payment of a tax or estimated tax (or any installment), or for filing
any return, declaration, statement or other document required pursuant
to this article, on such terms and conditions as it may require. Except
for a taxpayer who is outside the United States or who intends to claim
nonresident status pursuant to Subsection A(1) of the definition of
"resident individual" in § 15-115, no such extension for filing any
return, declaration, statement or other document shall exceed six (6)
months.