Youâre already familiar with how a car can rapidly cool down in cold weather; it becomes like a refrigerator, and can rapidly chill your pet. Pets that are young, old, ill, or thin are particularly susceptible to cold environments and should never be left in cold cars.rostbite is harder to detect, and may not be fully recognized until a few days after the damage is done. If you suspect your pet has hypothermia or frostbite, consult your veterinarian immediately. Be prepared: Cold weather also brings the risks of severe winter weather, blizzards and power outages.
The elements that must be present to constitute reasonable cause for a late filing is a question of law, but whether these elements are present in a given situation is a question of fact (Conklin Bros. of Santa Rosa, Inc., 986 F.2d 315, 317 (9th Cir. 1993)).
All returns that are not filed timely are subject to a late filing penalty. The late filing. penalty imposed by A.R.S. Â§ 42â1125(A), as qualified by A.R.S. Â§ 42â5014(E), is computed against the total amount of tax reported on the return, without any. deduction for tax that was paid on or before the due date.