§ 10-823. Extensions for filing returns

MD Tax-Gen Code § 10-823 (2019) (N/A)
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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.