Md. Code, Tax - General § 10-823

Md. Code, Tax - General § 10-823
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-823&enactments=falseFetched: 10/17/2026

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