.14 Extension of Time to File.
A. Except as provided in §D of this regulation, an individual who is unable to file a personal income tax return by the due date shall file an Application for Extension of Time to File Maryland Income Tax Return (Form 502E).
B. The application:
(1) Shall be filed by the original due date of the return; and
(2) Extends only the time allowed to file the income tax return.
C. Full payment of the expected tax due is required with the filing of the application.
D. An individual is not required to file an Application for Extension of Time to File Maryland Income Tax Return (Form 502E) if the individual:
(1) Expects to owe no tax for the taxable year; and
(2) Has filed federal Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, with the IRS.