{"data":{"id":"us-md/md.-code-tax-general-10-817","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–817","heading":"","body":"(a) A person required to withhold income tax under § 10–906 of this title shall file an income tax withholding return.\n(b) For a taxable year beginning after December 31, 2026, a person shall file an income tax withholding return electronically.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-817","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"50649fd98b1aeec13ef2b5ccb09b0f16177a5b3b1ba2b2d1a4b62b3b8412c727","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-816","next":"us-md/md.-code-tax-general-10-818"},"notice":"GroundRules: Original legal text. Not legal advice."}