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:
(1) up to 6 months for an individual or, if an individual is out of the United States, up to 1 year; and
(2) up to 7 months for a corporation.
Structure Maryland Statutes
Subtitle 8 - Returns and Declarations
Part III - Returns and Declarations Required
Section 10-820 - Returns and Declarations of Individuals or Partnerships
Section 10-821 - Returns and Declarations of Corporations
Section 10-822 - Returns on Withholdings
Section 10-823 - Extensions for Filing Returns