Maryland Code, Tax-General § 10-824

(b) Subject to § 10-809.1 of this subtitle and except as otherwise provided in this section, an income tax return preparer shall file all qualified returns that the income tax return preparer prepares by electronic means as prescribed by the Comptroller if the income tax return preparer has prepared more than 100 qualified tax returns in the prior taxable year.

(c) Subject to § 10-809.1 of this subtitle, subsection (b) of this section does not apply to a qualified return if:

(d) Subject to § 10-809.1 of this subtitle, on written request for a waiver by an income tax return preparer who is subject to subsection (b) of this section, the Comptroller may grant the income tax return preparer a waiver of the requirements of this section if the income tax return preparer is able to establish to the satisfaction of the Comptroller either reasonable cause for not filing the return by electronic means or that there is no feasible means of filing the return by electronic means without undue hardship.

(e) If the Comptroller prohibits an income tax return preparer from submitting income tax returns electronically, the Comptroller shall notify the State Board of Individual Tax Preparers established under Title 21 of the Business Occupations and Professions Article within 5 business days after taking that action.