Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3407-305. Extension of time for making returns

The department may, on written application and for good cause shown, extend the time for making any return required or permitted by any of the preceding sections of this article:  Provided, however, That the time for making any return other than an annual return shall not be extended more than one month and the time for making an annual return shall not be extended more than three months.