The reports and remittances required under this chapter shall be deemed filed within the required time if postpaid, properly addressed and postmarked on or before midnight of the day on which due and payable. If the final filing date falls on a Saturday, Sunday or legal holiday the next secular or business day shall be the final filing date.
The department of revenue and finance or the state department of transportation upon application may grant a reasonable extension of time for the filing of any required report or tax payment, or both.
[C27, 31, § 5093-a5, -b1; C35, § 5093-f9, -f21, -f25; C39, § 5093.09, 5093.21, 5093.25; C46, 50, 54, § 324.13, 324.41, 324.46; C58, 62, 66, § 324.60; C71, 73, 75, 77, 79, 81, § 324.61]
C93, § 452A.61
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© 1999 Cornell College and League of Women Voters of Iowa
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Last update: Thu Mar 18 15:00:31 CST 1999