# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 1. General Duties

#### Section 2-119

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.

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