---
kind: "section"
citation: "13 C.F.R. § 107.670"
title: "13"
number: "107.670"
heading: "Application for exemption from civil penalty for late filing of reports."
url: "https://uscodex.org/cfr/13/107.670"
---

# §107.670. Application for exemption from civil penalty for late filing of reports.

- (a) If it is impracticable to submit any required report within the time allowed, you may apply for an extension. The request for an extension must:
  - (1) Be filed before the reporting deadline;
  - (2) Certify to an extraordinary occurrence, not within your control, that makes timely filing of the report impracticable; and
  - (3) **Be accompanied by written evidence of such occurrence, where appropriate.**
- (b) Upon receipt of your request, SBA may exempt you from the civil penalty stated in [§ 107.665](/cfr/13/107.665.md), in such manner and under such conditions as SBA determines.

## Notes

### Amendments

[61 FR 3189, Jan. 31, 1996, as amended at 81 FR 31491, May 19, 2016]

### Authority

Authority: 15 U.S.C. 662, 681-687, 687b-h, 687k-m.

### Source

Source: 61 FR 3189, Jan. 31, 1996, unless otherwise noted.

### Amendments

[61 FR 3189, Jan. 31, 1996, as amended at 81 FR 31491, May 19, 2016]