2020 Maryland Statutes
Tax - General
Title 2 - Administration by Comptroller
Subtitle 1 - General Duties
Section 2-111 - Extension of Certain Filing Periods for Individuals Serving in Combat Zones

    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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