§ 10–810
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-810 (2026)
Title 10. Income Tax
Subtitle 8. Returns and Declarations
§ 10–810LinkCopy Citation
(a)
A corporation that, during a taxable year, has Maryland taxable income shall file an income tax return.
(b)
Notwithstanding the provisions of subsection (a) of this section, a corporation which is not otherwise required to file a return shall file a return if the corporation:
(1)
is not tax exempt under § 10-104 of this title;
(2)
is required to file a federal income tax return;
(3)
carries on business within this State; and
(4)
has income or losses attributable to sources within this State.