There is a newer version of the Maryland Code
Maryland Tax - General Section 2-111
§ 2-111.
  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:
    (1)   filing a Maryland income tax return or declaration of estimated income tax under § 10-820 of this article;
    (2)   filing a refund claim under § 13-1104 of this article; and
    (3)   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.
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