Md. Code, Tax - General § 2-119
This is the official text of Md. Code, Tax - General § 2-119, part of Maryland’s Code, Tax - General — governs state taxation.
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§2–119.
Official statutory text
Notwithstanding any other provision of law, a person is not required to file a return, schedule, or report with the Comptroller electronically if:
(1) the person has a disability, as defined in the Americans with Disabilities Act;
(2) the person has religious beliefs that prohibit the person’s use of electronic filing technology; or
(3) the person is determined by the Comptroller to have a special need to file a paper return, schedule, or report.
(1) the person has a disability, as defined in the Americans with Disabilities Act;
(2) the person has religious beliefs that prohibit the person’s use of electronic filing technology; or
(3) the person is determined by the Comptroller to have a special need to file a paper return, schedule, or report.
Status: in_force · Read it on the official government site
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