1. (1) the person has a disability, as defined in the Americans with Disabilities Act;
2. (2) the person has religious beliefs that prohibit the person's use of electronic filing technology; or
3. (3) the person is determined by the Comptroller to have a special need to file a paper return, schedule, or report.

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

Added by Acts 2024, c. 729, § 3, eff. July 1, 2024; Acts 2024, c. 730, § 3, eff. July 1, 2024.