§ 6–113

Statutes in effect as of October 1, 2026.

Md. Code Ann., Ins. § 6-113 (2026)

Title 6. Taxes and Fees

Subtitle 1. Taxes

A declaration or report that must be filed under this subtitle complies with the filing requirement if the declaration or report is:

(1)

mailed and postmarked by the United States Postal Service on or before the filing date;

(2)

delivered on or before the filing date to a private delivery service recognized by the Commissioner, if the delivery is evidenced by a receipt; or

(3)

sent by electronic means in accordance with § 2–116 of this article.