The time for payment of the tax may be extended under unusual circumstances upon proper application to the department prior to the due date.

[9/29/67, 12/5/69, 3/9/72, 11/20/72, 3/20/74, 7/26/76, 6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 11/15/96; 3.2.2.8 NMAC - Rn, 3 NMAC 2.11.8, 4/30/01]