{"data":{"id":"us-md/md.-code-tax-general-2-119","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 2–119","heading":"","body":"Notwithstanding any other provision of law, a person is not required to file a return, schedule, or report with the Comptroller electronically if:\n(1) the person has a disability, as defined in the Americans with Disabilities Act;\n(2) the person has religious beliefs that prohibit the person’s use of electronic filing technology; or\n(3) the person is determined by the Comptroller to have a special need to file a paper return, schedule, or report.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=2-119","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"5ac89ed3a7d917c2b74d86f74c6d251733c91d1f07b9fc6eb7c5bade6d43c765","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-2-118","next":"us-md/md.-code-tax-general-2-120"},"notice":"GroundRules: Original legal text. Not legal advice."}