{"data":{"id":"us-md/md.-code-tax-general-10-812","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–812","heading":"","body":"(a) A corporation exempt from income tax under § 10-104 of this title shall file an income tax return if the corporation:\n(1) has unrelated business taxable income, as defined under § 512 of the Internal Revenue Code;\n(2) is exempt from taxation under § 501(c)(2) of the Internal Revenue Code; or\n(3) is an S corporation that is incorporated or does business in the State.\n(b) An organization that is exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code may file an income tax return to claim a refund under § 10-714 of this title.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-812","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"4185579d74eafadf7f3a5eb3db63495bc1b31e649816e34691babf39a1f2cd59","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-811","next":"us-md/md.-code-tax-general-10-812.1"},"notice":"GroundRules: Original legal text. Not legal advice."}