TITLE 4: ECONOMIC RESOURCES
DIVISION 1: REVENUE AND TAXATION
§ 1815. Extensions to File Tax Returns. (a) For purposes of the Wage and Salary Tax and the Earnings Tax, there shall be an extension to file a tax return as provided by regulations prescribed by the Secretary. (b) In the case of the Gross Revenue Tax, there shall be no extension to file , but a waiver or abatement of the failure to file penalty under section 18122 sha ll be permitted for reasonable cause, as provided at section 18134 of this Division. Source: PL 3-11, § 815; amended by PL 9-58, § 2, modified; repealed and reenacted by PL 14-35, § 4 (1815), modified. Commission Comment: In subsection (b) above, the Commission changed the sect ion numbers ori ginally refere nced i n P L 14-35 t o t he proper re numbered section numbers pursuant to its authority by 1 CMC § 3806(c).