§ 10–823
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-823 (2026)
Title 10. Income Tax
Subtitle 8. Returns and Declarations
§ 10–823LinkCopy Citation
If the Comptroller finds that good cause exists and subject to § 13-601 of this article, the Comptroller may extend the time to file an income tax return:
(1)
up to 6 months for an individual or, if an individual is out of the United States, up to 1 year; and
(2)
up to 7 months for a corporation.