1. (a) Extensions for reasons other than natural disaster.

   1. (1) The comptroller may grant an extension of time of not more than 45 days for the filing of a tax report or return. Before a request for extension may be granted, a written request setting out the reasons or grounds for extension and 90% of the taxes estimated to be due must be received by the comptroller postmarked on or before the due date of the tax report or return. The granting of a request and the period of extension are within the discretion of the comptroller. If the request is denied, there will be no penalty or interest assessed if the return is filed and remaining tax is paid no later than 10 days from the date of the denial of extension.
   2. (2) Requests postmarked after the due date will not be granted.
   3. (3) This subsection does not apply to Texas Taxation-General Chapter 14 or the Texas Tax Code Chapter 211 (inheritance tax).

2. (b) Extensions for victims of natural disaster.

   1. (1) The comptroller may grant to a person whom the comptroller finds to be a victim of a natural disaster an extension of not more than 90 days to make or file a return or pay a tax imposed by the Texas Tax Code.
   2. (2) The person owing the tax may file a request for an extension at any time before the expiration of 90 days after the original due date.
   3. (3) If an extension under this subsection is granted, interest on the unpaid tax does not begin to accrue until the day after the day on which the extension expires, and penalties are assessed and determined as though the last day of the extension were the original due date.

Source Note:The provisions of this §3.1 adopted to be effective January 1, 1976; amended to be effective October 4, 1982, 7 TexReg 3366; amended to be effective November 21, 1983, 8 TexReg 4578.