<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="2-111" title_number="2" title_name="Administration by Comptroller" subtitle_number="1" subtitle_name="General Duties">
  <text>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:</text>
  <level label="1">
    <text>filing a Maryland income tax return or declaration of estimated income tax under § 10-820 of this article;</text>
  </level>
  <level label="2">
    <text>filing a refund claim under § 13-1104 of this article; and</text>
  </level>
  <level label="3">
    <text>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.</text>
  </level>
</section>
