1. (1) up to 6 months for an individual or, if an individual is out of the United States, up to 1 year; and
2. (2) up to 7 months for a corporation.

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:

Added as Tax-General § 10-824 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 10-823 by Acts 1988, c. 135, § 2, eff. Jan. 1, 1989. Amended by Acts 2006, c. 134, § 1, eff. July 1, 2006.

Formerly Art. 81, § 306.