Md. Code Ann., Tax-Gen. § 10-823 — § 10-823

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.