Section 10-823 - Extensions for filing returns.
§ 10-823. Extensions for filing returns.
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.
[An. Code 1957, art. 81, § 306; 1988, ch. 2, § 1; ch. 135, §§ 1, 2; 2006, ch. 134.]