{"data":{"id":"us-md/md.-code-tax-general-10-823","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–823","heading":"","body":"If the Comptroller finds that good cause exists and subject to § 13-601 of this article, the Comptroller may extend the time to file an income tax return:\n(1) up to 6 months for an individual or, if an individual is out of the United States, up to 1 year; and\n(2) up to 7 months for a corporation.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-823","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"87e04f9fc26ba1fb2abce517b7dc001171f0026957effc87c20cb4d008a34a77","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-822","next":"us-md/md.-code-tax-general-10-824"},"notice":"GroundRules: Original legal text. Not legal advice."}