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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 10-823

§ 10-823

Official textmgaleg.maryland.gov

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.

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In this article (40 sections)
  1. gtg-10-806 · § 10-806
  2. gtg-10-807 · § 10-807
  3. gtg-10-808 · § 10-808
  4. gtg-10-809.1 · § 10-809.1
  5. gtg-10-809 · § 10-809
  6. gtg-10-810 · § 10-810
  7. gtg-10-811 · § 10-811
  8. gtg-10-812.1 · § 10-812.1
  9. gtg-10-812 · § 10-812
  10. gtg-10-813 · § 10-813
  11. gtg-10-814 · § 10-814
  12. gtg-10-815 · § 10-815
  13. gtg-10-816 · § 10-816
  14. gtg-10-817 · § 10-817
  15. gtg-10-818 · § 10-818
  16. gtg-10-819.1 · § 10-819.1
  17. gtg-10-819 · § 10-819
  18. gtg-10-820 · § 10-820
  19. gtg-10-821 · § 10-821
  20. gtg-10-822 · § 10-822
  21. gtg-10-823 · § 10-823
  22. gtg-10-824 · § 10-824
  23. gtg-10-825 · § 10-825
  24. gtg-10-827 · § 10-827
  25. gtg-10-828 · § 10-828
  26. gtg-10-829 · § 10-829
  27. gtg-10-830 · § 10-830
  28. gtg-10-901 · § 10-901
  29. gtg-10-902 · § 10-902
  30. gtg-10-905 · § 10-905
  31. gtg-10-906 · § 10-906
  32. gtg-10-907 · § 10-907
  33. gtg-10-908 · § 10-908
  34. gtg-10-909 · § 10-909
  35. gtg-10-910 · § 10-910
  36. gtg-10-911 · § 10-911
  37. gtg-10-912 · § 10-912
  38. gtg-10-913 · § 10-913
  39. gtg-11-101 · § 11-101
  40. gtg-11-102 · § 11-102
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