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§ 2-111. Extension of certain filing periods for individuals serving in combat zones

MD Tax-Gen Code § 2-111 (2019) (N/A)
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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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