{"data":{"id":"us-md/md.-code-tax-general-2-111","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 2–111","heading":"","body":"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:\n(1) filing a Maryland income tax return or declaration of estimated income tax under § 10-820 of this article;\n(2) filing a refund claim under § 13-1104 of this article; and\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=2-111","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"262a5e1d9e2364788534e704f495ef1f9cc602da2b47496348bc382c55046678","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-2-110","next":"us-md/md.-code-tax-general-2-112"},"notice":"GroundRules: Original legal text. Not legal advice."}