Yes. For taxpayers: If the statutory period limiting the time for claiming a refund expired on or after April 1, 2020, and before July 15, 2020, then the expiration is postponed until July 15, 2020.
For DOR: If the statutory period for auditing and making an additional assessment expires on or after April 6, 2020, and before July 15, 2020, the Department will have an additional 30 days after the expiration date to audit and assess additional taxes.
Regarding returns due on July 15, 2020: The statutory period for claiming a refund will begin on July 15, 2020, including for a claim for refund on a return filed prior to that date. This means the 4-year statute of limitations period begins July 15, 2020, and ends July 15, 2024, and the 6 year period ends July 15, 2026.