§ 10–819.1
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-819.1 (2026)
Title 10. Income Tax
Subtitle 8. Returns and Declarations
§ 10–819.1LinkCopy Citation
(a)
In this section, “pass–through entity” has the meaning stated in § 10–102.1 of this title.
(b)
For a taxable year beginning after December 31, 2026, a pass–through entity shall file an income tax return electronically.