With the numerous changes to working procedures as a result of COVID-19, the impact on the Maryland State Department of Assessments and Taxation (SDAT) is no different. For filings that are unable to be completed online, SDAT is currently working on a plan for arranging appointments and/or scheduling times for the drop-off of documents and filings. SDAT continues to assess its resources and capabilities.

Currently, SDAT is closed to the public and that is unlikely to change soon. If SDAT is able to arrange appointments or some form of document drop-off process, it will likely not be ready until the beginning of next week. With that said, the only way SDAT is currently accepting filings is by mail or through the online filing platform. The online platform can be used for forming entities, UCC filings, tradenames, address and resident agent updates, and a few cancellations. Filings such as amendments, conversions and mergers, among others, will need to be mailed until an in-person filing or drop-off process is put into place.

SDAT will continue to process expedited filings when they are received by mail and will honor the receipt date as the filing date absent some deficiency in the document. Unfortunately, evidence of filings will likely lag several days behind the date of filing.

Things can change daily as SDAT determines the most practical ways to operate under these difficult circumstances. We will provide updates when a more formal process is adopted by SDAT.

Opinions and conclusions in this post are solely those of the author unless otherwise indicated. The information contained in this blog is general in nature and is not offered and cannot be considered as legal advice for any particular situation. The author has provided the links referenced above for information purposes only and by doing so, does not adopt or incorporate the contents. Any federal tax advice provided in this communication is not intended or written by the author to be used, and cannot be used by the recipient, for the purpose of avoiding penalties which may be imposed on the recipient by the IRS. Please contact the author if you would like to receive written advice in a format which complies with IRS rules and may be relied upon to avoid penalties.

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