# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 8. Returns and Declarations

#### Section 10-818

(a) Each organization that is exempt from taxation under Sec. 10-104 of this title and is required to make its federal annual returns available for public inspection under Sec. 6104(e) of the Internal Revenue Code shall also make available for public inspection any annual return required to be filed under this subtitle.

(b) A return required to be made available for public inspection under subsection (a) of this section shall be made available:

  (1) at any office at which the organization's federal returns are required to be made available; and

  (2) for 3 years from the date the return was required to be filed.

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