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§ 2-111. Extension of filing periods

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 2. Administration by Comptroller (Refs & Annos)
Subtitle 1. General Duties (Refs & Annos)
MD Code, Tax - General, § 2-111
§ 2-111. Extension of filing periods
In the case of an individual described in § 7508 of the Internal Revenue Code, the period of service referred to in that section shall be disregarded in determining the due date for the following:
(1) filing a Maryland income tax return or declaration of estimated income tax under § 10-820 of this article;
(2) filing a refund claim under § 13-1104 of this article; and
(3) filing an appeal to the Maryland Tax Court under § 13-510 of this article, an appeal to the circuit court under § 13-532 of this article, or any further appeal permitted under Maryland law.

Credits

Added by Acts 1991, c. 5, § 1, eff. April 5, 1991.
MD Code, Tax - General, § 2-111, MD TAX GENERAL § 2-111
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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