1. (a) A taxpayer may request an extension of 30 days to file Form PA-20, “Utility Property Tax Information Update,” by completing and filing Form PA-20-EXT, “Request for Extension to File Utility Property Tax Information Update,” on or before May 1.
2. (b) A taxpayer may request a maximum of 2 extensions in a given taxable period.
3. (c) The extension shall be confirmed in writing by the department.

4. (d) An extension shall be granted if:

   1. (1) The taxpayer was prevented by accident, mistake, or misfortune from filing;
   2. (2) Accounting records are incomplete; or
   3. (3) There was a transfer of ownership.

5. (e) An extension request may be denied for:

   1. (1) Untimely filing of the request;
   2. (2) Exceeds the maximum number of extension requests allowed per taxable period;
   3. (3) Incomplete form; or
   4. (4) Does not meet the criteria in (d) above.

Source. (See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19; renumbered by #13490 (formerly Rev 1404.03)