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Filing Extensions for State Assessed Property
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Energy Production Taxes, Airline Flight Property Tax, Railroad Assessment, and Utility and Pipeline Assessment
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We may grant an extension to file for Energy Production Tax, Railroad Property Tax, Utility and Pipeline Property Tax, or Airline Flight Property Tax if there is “good cause.” Good cause generally means that some sort of disaster, emergency, or other circumstance beyond your control prevented you from filing your report on time. Good cause is determined on a case by case basis. To get an extension, you need to document what prevented you from meeting the statutory deadline.
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Your request must include:
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The name, Tax ID, and contact information of the business requesting the extension.
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A brief description of the information and documents in the report.
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An explanation of the circumstances you believe justify an extension.
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A proposed schedule for filing the report.
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A statement that, to the best of your knowledge, you have properly maintained your tax information and records.
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A statement that the extension request is not an effort to avoid your obligation to keep thorough and accurate records.
Information and Assistance
If you have questions or need help completing an extension request, call 651-556-6091. We will provide this information in another format upon request to persons with disabilities.
Here are some questions we might consider in deciding whether to grant an extension.
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Does the late filing result from an unintentional mistake?
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Does the business have a history of filing on time and complying with other tax laws?
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Does the filing delay result from events beyond the business’ control?
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Is the business requesting the extension cooperating by providing us additional information relating to the extension request?
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Is the business requesting the extension just trying to put off filing its report?
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Will granting an extension make it harder for us to complete property assessments on time?
A separate filing obligation—your federal tax forms, for instance—by itself does not constitute good cause.
After receiving the request for an extension to file, we may request additional information and documents. We may deny the extension, or grant it in full or in part.
Companies must file the following reports by the listed due dates. We may grant filing extensions for good cause up to the dates listed.
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Report
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Original Filing Due Date
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Filing Due Date with Full Extension
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Annual Report of Railroad Companies
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March 31 |
April 15 |
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Airline Flight Property Report
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July 1 |
July 31 |
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Utility Market Value Report
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March 31 |
April 15 |
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Utility Property Record Report
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March 31 |
April 15 |
| Energy Production Tax Report |
January 15 |
January 30
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Important Note
If railroad companies or utility companies do not file their reports time, they lose their right to administrative appeals (Minnesota Statutes, section 273.372, subdivision 4(a).
Email your extension request to sa.property@state.mn.us, fax it to 651-556-5128, or mail it to:
Minnesota Department of Revenue
Mail Station 3340
600 N. Robert St.
St. Paul, MN 55146-3340
