The property appraiser may, at her or his discretion, grant an extension for the filing of a tangible personal property tax return for up to 45 days. A request for extension must be made in time for the property appraiser to consider the request and act on it before the regular due date of the return. A request for extension must include the name of the taxable entity, the tax identification number of the taxable entity, and the reason an extension should be granted.

History.--s. 1, ch. 94-98; s. 1463, ch. 95-147.