Section 11-1920. Extension of time

(a) General. The commissioner may grant a
  reasonable extension of time for payment of tax or estimated tax (or any
  installment),  or  for  filing  any return, statement, or other document
  required pursuant to this chapter, on such terms and conditions as he or
  she may require. Except for a taxpayer who is outside the United  States
  or  who  intends  to  claim nonresident status pursuant to subparagraphs
  (i), (ii) and (iii) of paragraph  one  of  subdivision  (h)  of  section
  11-1901  of  this  chapter,  no  such  extension  for filing any return,
  statement or other document, shall exceed six months.
    (b) Furnishing of security. If any extension of time  is  granted  for
  payment  of any amount of tax, the commissioner may require the taxpayer
  to furnish a bond or other security in an amount not exceeding twice the
  amount for which the extension of time for payment is granted,  on  such
  terms and conditions as the commissioner may require.