§ 10–812.1
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-812.1 (2026)
Title 10. Income Tax
Subtitle 8. Returns and Declarations
§ 10–812.1LinkCopy Citation
(a)
Except as provided in subsection (b) of this section, for a taxable year beginning after December 31, 2026, a corporation shall file an income tax return electronically.
(b)
A corporation with fewer than 15 employees is not required to file an income tax return electronically.