Notwithstanding any other provision of law, a person is not required to file a return, schedule, or report with the Comptroller electronically if:

(1) the person has a disability, as defined in the Americans with Disabilities Act;

(2) the person has religious beliefs that prohibit the person’s use of electronic filing technology; or

(3) the person is determined by the Comptroller to have a special need to file a paper return, schedule, or report.