Section 2-111 - Extension of certain filing periods for individuals serving in combat zones. - Maryland Statutes

§ 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.]