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ROBERT L. EHRLICH, JR., Governor
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Ch. 134
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DRIVER'S EDUCATION INSTRUCTION PURSUANT TO UNDER A
MANUFACTURER-SPONSORED DRIVER'S EDUCATION LOAN PROGRAM, PROVIDED
THAT THE LOAN PROGRAM IS APPROVED BY THE ADMINISTRATION.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
June 1, 2006.
Approved April 25, 2006.
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CHAPTER 134
(Senate Bill 484)
AN ACT concerning
Income Tax - Extensions for Filing Returns
FOR the purpose of altering the period for which the Comptroller may under certain
circumstances extend the time for a corporation to file an income tax return;
providing for the application of this Act; and generally relating to extensions for
filing income tax returns.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-823
Annotated Code of Maryland
(2004 Replacement Volume and 2005 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
10-823.
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:
(1) up to 6 months FOR AN INDIVIDUAL or, if an individual is out of the
United States, up to 1 year; AND
(2) UP TO 7 MONTHS FOR A CORPORATION.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2006, and shall be applicable to all taxable years beginning after
December 31, 2005.
Approved April 25, 2006.
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- 793 -
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