Unless otherwise provided by statute, the due date for submitting the monthly report, or any portion of the monthly report consisting of all or any part of the required information or all or any portion of the required contributions, may be extended for any particular month by order of the director, upon written request duly filed with the director by the governing board or correspondent of the subdivision prior to the due date of the report, showing that there is good cause for such extension and that the need is not caused by neglect, indifference, or lack of diligence.
34 Tex. Admin. Code § 107.7