§ 2-111. Extension of certain filing periods for individuals serving in combat zones

Latest version.

   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.

HISTORY: 1991, ch. 5.

                    
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