State Codes and Statutes
Statutes > Maryland > Tax-general > Title-2 > Subtitle-1 > 2-111§ 2-111. Extension of certain filing periods for individuals serving in combat zones.
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.
[1991, ch. 5.]
