# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 8. Returns and Declarations

#### Section 10-817

(a) A person required to withhold income tax under Sec. 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.

---

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