{"data":{"id":"us-md/md.-code-tax-general-10-810","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–810","heading":"","body":"(a) A corporation that, during a taxable year, has Maryland taxable income shall file an income tax return.\n(b) Notwithstanding the provisions of subsection (a) of this section, a corporation which is not otherwise required to file a return shall file a return if the corporation:\n(1) is not tax exempt under § 10-104 of this title;\n(2) is required to file a federal income tax return;\n(3) carries on business within this State; and\n(4) has income or losses attributable to sources within this State.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-810","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"7d6e125220f1c23959515e398c7d19b2916aa2d7ae2460013e31ad010dea39af","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-809.1","next":"us-md/md.-code-tax-general-10-811"},"notice":"GroundRules: Original legal text. Not legal advice."}