# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 5. Returns and Records

#### Section 11-503

If the Comptroller finds that good cause exists and subject to Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)