Comptroller staff denied the refund claiming that the first extension was not valid because the taxpayer failed to pay the balance of its 2009 franchise tax with its second extension request. The taxpayer requested an administrative hearing.
In finding for the taxpayer, the administrative law judge, in Comptroller Hearing Number 111,470, explained that filing a second request to extend the due date to November 15 is not a prerequisite to the first due-date extension. Because the taxpayer met the prerequisites to secure the first extension, the 2009 due date was August 17, 2009 (August 15 was a Saturday), and the taxpayer's May 23, 2013 refund claim was timely.
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