Md. Code, Tax - General § 2-111
Md. Code, Tax - General § 2-111
in effectIn 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=2-111&enactments=falseFetched: 10/17/2026