§ 2-111
102 words·~1 min read·
/md/tax-general/2-111A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§2–111.
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.