If, in the commissioner's judgment, good cause exists, the commissioner may extend the time for filing tax returns, paying taxes, or both, for not more than six months.
Minn. Stat. § 297E.10
EXTENSIONS FOR FILING RETURNS AND PAYING TAXES.
1994 c 633 art 2 s 11
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.