Md. Code, Tax - General § 2-119
Md. Code, Tax - General § 2-119
in effectNotwithstanding 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=2-119&enactments=falseFetched: 10/17/2026