§ 2–111
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 2-111 (2026)
Title 2. Administration by Comptroller
Subtitle 1. General Duties
§ 2–111LinkCopy Citation
In the case of an individual described in § 7508 of the Internal Revenue Code, the period of service referred to in that section shall be disregarded in determining the due date for the following:
(1)
filing a Maryland income tax return or declaration of estimated income tax under § 10-820 of this article;
(2)
filing a refund claim under § 13-1104 of this article; and
(3)
filing an appeal to the Maryland Tax Court under § 13-510 of this article, an appeal to the circuit court under § 13-532 of this article, or any further appeal permitted under Maryland law.