§ 10–817
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-817 (2026)
Title 10. Income Tax
Subtitle 8. Returns and Declarations
§ 10–817LinkCopy Citation
(a)
A person required to withhold income tax under § 10–906 of this title shall file an income tax withholding return.
(b)
For a taxable year beginning after December 31, 2026, a person shall file an income tax withholding return electronically.