Maryland § 7-305.1
Full text of Maryland Maryland Code § 7-305.1, with citation guidance and answers to common questions.
§ 7-305.1.
(a) This section does not apply to an amended estate tax return.
(b) (1) Subject to § 13-601 of this article, the Comptroller may extend the time to file an estate tax return up to 6 months, or if the person required to file the estate tax return is out of the United States, up to 1 year.
(2) An estate that is afforded a later due date for filing the federal estate tax return under the Internal Revenue Code shall be afforded the same later due date for filing the Maryland estate tax return.
(3) A request for an extension of time to file the Maryland estate tax return shall be filed on a form prescribed by the Comptroller.
Frequently Asked Questions About Maryland § 7-305.1
What does Maryland Code § 7-305.1 cover?
Section 7-305.1 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 § 7-305.1?
A common citation format is "Maryland Code § 7-305.1" (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 § 7-305.1 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.