When a local tax notice or demand arrives late or too close to the stated deadline, from what date does the payment deadline run instead?
General information · Not legal advice
Material to check
In a practice file of this kind, we read the proof of service or delivery record to find the date the document arrived, the face of the tax notice, payment notice, demand or payment warning for the deadline it states, and the collection papers showing whether the notice was one given under the provision of the Local Tax Collection Act that this provision cross-refers to.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading keeps the two periods apart: where a tax notice, payment notice, demand or payment warning setting a deadline was served, the payment deadline becomes the day the extension period the provision sets has passed from the day of arrival, if either the document arrived after the stated deadline, or the stated deadline falls within the proximity period the provision sets from the day of arrival.
Another reading turns on the exception in the second paragraph, which says that notwithstanding the extension, where the notice is one given under the relevant provision of the Local Tax Collection Act, no extension period runs at all: a document arriving after the stated deadline makes that very day the deadline, and one arriving before it keeps the deadline the document states.
Your judgment
When the papers do not show which kind of notice was served, or the exact date it arrived, how could the file establish which deadline governs?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change the periods it sets or the notices it reaches, or if a decision explains what counts as the date of arrival or how the exception in the second paragraph is applied.