Md. Code, Tax-Gen. § 2-119

Current with changes from the 2024 Legislative Session

Section 2-119 - Exemptions from electronic filing requirement

Notwithstanding any other provision of law, a person is not required to file a return, schedule, or report with the Comptroller electronically if:

(1) the person has a disability, as defined in the Americans with Disabilities Act;

(2) the person has religious beliefs that prohibit the person's use of electronic filing technology; or

(3) the person is determined by the Comptroller to have a special need to file a paper return, schedule, or report.

Md. Code, TG § 2-119

Added by 2024 Md. Laws, Ch. 729,Sec. 3, eff. 7/1/2024.

Added by 2024 Md. Laws, Ch. 730,Sec. 3, eff. 7/1/2024.