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S.B. 833
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VETOES
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accomplishes the same purpose. Therefore, it is not necessary for me to sign Senate
Bill 833.
Sincerely,
Parris N. Glendening
Governor
Senate Bill No. 833
AN ACT concerning
Income Tax - Filing Returns
FOR the purpose of altering the due date for an individual to file an income tax
return under certain circumstances; and generally relating to the due date for
filing individual income tax returns.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-820(a)
Annotated Code of Maryland
(1997 Replacement Volume and 2001 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
10-820.
(a) (1) [An] EXCEPT AS PROVIDED IN PARAGRAPH (3) OF THIS SUBSECTION,
AN individual or partnership required under Part II of this subtitle to file a return for
a taxable year shall complete and file with the Comptroller an income tax return:
(i) on or before April 15th of the next taxable year; or
(ii) if the income tax is computed for a fiscal year, on or before the
15th day of the 4th month after the end of that year.
(2) Within 60 days after the date on which a partnership is dissolved or
liquidated or withdraws voluntarily or involuntarily from the State, the partnership
shall complete and file with the Comptroller an income tax return.
(3) IF THE DUE DATE FOR A FEDERAL INCOME TAX RETURN FILED
ELECTRONICALLY IS LATER THAN APRIL 15TH OF THE NEXT TAXABLE YEAR, THE DUE
DATE FOR AN INDIVIDUAL TO COMPLETE AND FILE A MARYLAND INCOME TAX
RETURN SHALL BE THE DUE DATE FOR FILING THE INDIVIDUAL'S FEDERAL INCOME
TAX RETURN, IF THE INDIVIDUAL:
(I) FILES THE MARYLAND INCOME TAX RETURN
ELECTRONICALLY; AND
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- 4910 -
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