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The deadline for filing to obtain a credit for an overpayment of Sales and Use Tax changes semiannually on January 1 and July 1. If you file this amended return between January 1 and June 30 of this year, you may file a claim for credit for the amounts you overpaid during the current year and previous 36 months. Beginning July 1, you may file a claim for the amounts you overpaid during the current year and previous 30 months. Note: We use the U.S. Postal Service postmark date as the filing date of a properly amended return (claim for credit).
If you are making an additional payment, there is no deadline; however, the longer you wait to pay, the more interest and, when applicable, penalty you will owe.