Maryland § 2-119
Full text of Maryland Maryland Code § 2-119, with citation guidance and answers to common questions.
§ 2-119.
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.
Frequently Asked Questions About Maryland § 2-119
What does Maryland Code § 2-119 cover?
Section 2-119 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 2-119?
A common citation format is "Maryland Code § 2-119" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 2-119 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.