§ 2-119
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/md/tax-general/2-119A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§2–119.
Notwithstanding any other provision of law, a person is not required to file a return, schedule, or report with the Comptroller electronically if:
(1)the person has a disability, as defined in the Americans with Disabilities Act;
(2)the person has religious beliefs that prohibit the person’s use of electronic filing technology; or
(3)the person is determined by the Comptroller to have a special need to file a paper return, schedule, or report.