Md. Code, Tax - General § 10–817
Where this section sits in the code
- Article - Tax - General
(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.
Collected 2026-09-14T20:01:18Z. Source file · JSON