§ 2–119

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 2-119 (2026)

Title 2. Administration by Comptroller

Subtitle 1. General Duties

Notwithstanding any other provision of law, a person is not required to file a return, schedule, or report with the Comptroller electronically if:

(1)

the person has a disability, as defined in the Americans with Disabilities Act;

(2)

the person has religious beliefs that prohibit the person’s use of electronic filing technology; or

(3)

the person is determined by the Comptroller to have a special need to file a paper return, schedule, or report.