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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 2-111

§ 2-111

Official textmgaleg.maryland.gov

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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In this article (40 sections)
  1. gtg-1-407 · § 1-407
  2. gtg-1-408 · § 1-408
  3. gtg-2-1001 · § 2-1001
  4. gtg-2-1002 · § 2-1002
  5. gtg-2-101 · § 2-101
  6. gtg-2-102.1 · § 2-102.1
  7. gtg-2-102.2 · § 2-102.2
  8. gtg-2-102 · § 2-102
  9. gtg-2-103 · § 2-103
  10. gtg-2-104 · § 2-104
  11. gtg-2-105 · § 2-105
  12. gtg-2-106 · § 2-106
  13. gtg-2-107 · § 2-107
  14. gtg-2-108 · § 2-108
  15. gtg-2-109 · § 2-109
  16. gtg-2-110 · § 2-110
  17. gtg-2-1101 · § 2-1101
  18. gtg-2-1102 · § 2-1102
  19. gtg-2-1103 · § 2-1103
  20. gtg-2-1104 · § 2-1104
  21. gtg-2-111 · § 2-111
  22. gtg-2-112 · § 2-112
  23. gtg-2-113.1 · § 2-113.1
  24. gtg-2-113 · § 2-113
  25. gtg-2-114 · § 2-114
  26. gtg-2-115 · § 2-115
  27. gtg-2-116.1 · § 2-116.1
  28. gtg-2-116 · § 2-116
  29. gtg-2-117 · § 2-117
  30. gtg-2-118 · § 2-118
  31. gtg-2-119 · § 2-119
  32. gtg-2-1201 · § 2-1201
  33. gtg-2-1301 · § 2-1301
  34. gtg-2-1302.1 · § 2-1302.1
  35. gtg-2-1302.2 · § 2-1302.2
  36. gtg-2-1302.3 · § 2-1302.3
  37. gtg-2-1302.4 · § 2-1302.4
  38. gtg-2-1302 · § 2-1302
  39. gtg-2-1303 · § 2-1303
  40. gtg-2-1401 · § 2-1401
Full table of contents →