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§ 7-305.1. Extension of time to file estate tax return

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 7. Death Taxes (Refs & Annos)
Subtitle 3. Maryland Estate Tax (Refs & Annos)
MD Code, Tax - General, § 7-305.1
§ 7-305.1. Extension of time to file estate tax return
Currentness
Application of section
(a) This section does not apply to an amended estate tax return.
In general
(b)(1) Subject to § 13-601 of this article, the Comptroller may extend the time to file an estate tax return up to 6 months, or if the person required to file the estate tax return is out of the United States, up to 1 year.
(2) An estate that is afforded a later due date for filing the federal estate tax return under the Internal Revenue Code shall be afforded the same later due date for filing the Maryland estate tax return.
(3) A request for an extension of time to file the Maryland estate tax return shall be filed on a form prescribed by the Comptroller.

Credits

Added by Acts 2006, c. 225, § 1, eff. July 1, 2006.
MD Code, Tax - General, § 7-305.1, MD TAX GENERAL § 7-305.1
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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