{"data":{"id":"us-md/md.-code-tax-general-10-812.1","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–812.1","heading":"","body":"(a) Except as provided in subsection (b) of this section, for a taxable year beginning after December 31, 2026, a corporation shall file an income tax return electronically.\n(b) A corporation with fewer than 15 employees is not required to file an income tax return electronically.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-812.1","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"33c4be2b4dfe3508da859f24c373f2e964e96ae858682dc801dede3edf28d971","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-812","next":"us-md/md.-code-tax-general-10-813"},"notice":"GroundRules: Original legal text. Not legal advice."}