PIZZUTO, J.T.C.
Plaintiff taxpayer contests the denial of a Corporation Business Tax ("CBT") refund claim as untimely. The parties have stipulated the material facts concerning the question of timeliness, and defendant Director seeks summary judgment sustaining the denial.
On March 28, 1988, taxpayer filed its CBT return for the year ended May 31, 1987 ("1986" return). This return had been due originally on September 15, 1987, and an extension of time to file...
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