Md. Code, Tax - General § 10-823
This is the official text of Md. Code, Tax - General § 10-823, part of Maryland’s Code, Tax - General — governs state taxation.
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§10–823.
Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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