An extension of six (6) months in which to file the return and to pay the tax shall be granted provided that either the Application for Extension of Time to File Individual Income Tax Return (Form INC 251 ) or a copy of the taxpayer's federal extension request is attached to the return filed on or before the extended due date.
Interest will accrue on unpaid tax from the original due date of the return until the date paid. No penalty will accrue with a valid extension. If the return is not filed with payment of the tax due by the extended due date, penalty will accrue as though no extension had been granted.
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