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Current as of January 01, 2025 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - Maryland Code, Tax-General § 2-119 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-2-119/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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