(1) Upon application in writing by a person, the Comptroller may, where good cause is shown by the person, extend the period within which a return required under section 37 is to be filed.
(2) The granting of an extension of time under subsection (1) does not alter the due date for payment of tax under section 46.
(3) A person dissatisfied with a decision of the Comptroller under subsection (1) may challenge the decision under Part 9 of this Act.