Md. Code, Tax-Gen. § 10-823

Current with changes from the 2024 Legislative Session

Section 10-823 - Extensions for filing returns

If the Comptroller finds that good cause exists and subject to § 13-601 of this article, the Comptroller may extend the time to file an income tax return:

(1) up to 6 months for an individual or, if an individual is out of the United States, up to 1 year; and

(2) up to 7 months for a corporation.

Md. Code, TG § 10-823