# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 8. Returns and Declarations

#### Section 10-812

(a) A corporation exempt from income tax under Sec. 10-104 of this title shall file an income tax return if the corporation:

  (1) has unrelated business taxable income, as defined under Sec. 512 of the Internal Revenue Code;

  (2) is exempt from taxation under Sec. 501(c)(2) of the Internal Revenue Code; or

  (3) is an S corporation that is incorporated or does business in the State.

(b) An organization that is exempt from taxation under Sec. 501(c)(3) or (4) of the Internal Revenue Code may file an income tax return to claim a refund under Sec. 10-714 of this title.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)