§ 11–503
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 11-503 (2026)
Title 11. Sales and Use Tax
Subtitle 5. Returns and Records
§ 11–503LinkCopy 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 a sales and use tax return for the period that the Comptroller considers reasonable.