{"data":{"id":"us-md/md.-code-tax-general-11-503","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–503","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 a sales and use tax return for the period that the Comptroller considers reasonable.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-503","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"afe1cadc4c7be49d9d9150d93c321683f372866de074ff751ca6a82544bcd4e4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-502.2","next":"us-md/md.-code-tax-general-11-504"},"notice":"GroundRules: Original legal text. Not legal advice."}