Md. Code, Tax - General § 11-503

Md. Code, Tax - General § 11-503
in effect
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If the Comptroller finds that good cause exists and subject to § 13-601 of this article, the Comptroller may extend the time to file a sales and use tax return for the period that the Comptroller considers reasonable.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=11-503&enactments=falseFetched: 10/17/2026

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