31Extension of due date if notice takes more than 7 days

#### 31 Extension of due date if notice takes more than 7 days 31 Extension of due date if notice takes more than 7 days > > (1) If a penalty reminder notice is served on a person more than 7 days after it was posted, the notice is not invalid merely because it specifies as the due date a date that is less than 21 days after it was served on the person. > > > (2) In such a case however, the due date is extended to a date that is 21 days after the penalty reminder notice was served and the penalty reminder notice is taken to specify that date as the due date.