Which of the following statements is false regarding corporate tax return due dates? 

a. Corporate tax returns for 2018 calendar-year corporations are due April 15, 2019. 

b. Corporate tax returns may receive an automatic 6-month extension. 

c. Corporate taxes due must be paid no later than the extended due date of the tax return. 

d. When an IRS due date falls on a weekend or holiday, the due date is the next business day.