§ 10–813
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-813 (2026)
Title 10. Income Tax
Subtitle 8. Returns and Declarations
§ 10–813LinkCopy Citation
Each fiduciary who has Maryland taxable income and is required to file a federal income tax return shall file an income tax return.