{"data":{"id":"us-md/md.-code-tax-general-7-305.1","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 7–305.1","heading":"","body":"(a) This section does not apply to an amended estate tax return.\n(b) (1) Subject to § 13-601 of this article, the Comptroller may extend the time to file an estate tax return up to 6 months, or if the person required to file the estate tax return is out of the United States, up to 1 year.\n(2) An estate that is afforded a later due date for filing the federal estate tax return under the Internal Revenue Code shall be afforded the same later due date for filing the Maryland estate tax return.\n(3) A request for an extension of time to file the Maryland estate tax return shall be filed on a form prescribed by the Comptroller.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=7-305.1","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"df0dd4ea394ad280d0c8e175868ea55a1f4fdcba6653575d86444dc5243177ff","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-7-305","next":"us-md/md.-code-tax-general-7-306"},"notice":"GroundRules: Original legal text. Not legal advice."}