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2013 Maryland Code
TAX - GENERAL
§ 10-823 - Extensions for filing returns


MD Tax-Gen Code § 10-823 (2013) What's This?

§10-823.

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.

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