Hello. My specialty is focusing on YOUR Financial needs. Financial Planner/Business Owner for 20 years. CPA,PFS,QFP,GMMA.
Below is more detailed information on my suggestion.
mail=certified / return receipt.
I would do the following:
Contact the COMMISSIONER's office. get a name. ask for your copies of your tax return from 1991. Explain what MD is doing. Include copies of you unemployment records.
Contact the MD tax COMMISSIONERs office
explain what is going on. This should buy time. Send copies of what you sent to NYS.
If this does not answer your question please let me know. Also let me know if you have additional questions.
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If you understand my answer and have no more questions, please accept and please leave positive feedback (if so inclined). Thank you.