Maryland Statutes
§ 2-119
Maryland § 2-119
This text of Maryland § 2-119 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 2-119 (2026).
Text
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.
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Bluebook (online)
Maryland § 2-119, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/2-119.