Maryland · Through 2026-01-01

Md. Code, Tax - General § 10–819.1

Where this section sits in the code

(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.

Collected 2026-09-14T20:01:18Z. Source file · JSON