§ 10-823
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/md/tax-general/10-823A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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.