# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 1. General Duties

#### Section 2-111

In the case of an individual described in Sec. 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 Sec. 10-820 of this article;

(2) filing a refund claim under Sec. 13-1104 of this article; and

(3) filing an appeal to the Maryland Tax Court under Sec. 13-510 of this article, an appeal to the circuit court under Sec. 13-532 of this article, or any further appeal permitted under Maryland law.

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