In accordance with Tax-Property Article
14-704, a property owner may request,
in writing, before March 15th, or electronically
before April 15th, an extension
of the filing date, but no more than one
extension shall be granted. For both electronic
and written requests, an extension to
June 15th shall be granted.
There is a $20 filing fee per account
required for a written extension request.
Payment by check of the $20 fee must accompany
the written extension request. Extensions
may not be requested by facsimile or by
telephone. There will be no penalty charge
for a return which is received within
an approved extension period. If a return
subject to extension is not received within
the approved extension period and prior
to June 15, then a late filing penalty
will apply as described in Category No.
350, Subject 251, Topic No. 010, Personal
Property Late Filing Penalty. Returns
not received prior to June 15 will be
treated as escaped property and Category
No. 350, Subject No. 034, Topic No. 010,
Estimated Assessment, will apply.
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