{"data":{"id":"us-md/md.-code-tax-general-10-818","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–818","heading":"","body":"(a) Each organization that is exempt from taxation under § 10-104 of this title and is required to make its federal annual returns available for public inspection under § 6104(e) of the Internal Revenue Code shall also make available for public inspection any annual return required to be filed under this subtitle.\n(b) A return required to be made available for public inspection under subsection (a) of this section shall be made available:\n(1) at any office at which the organization’s federal returns are required to be made available; and\n(2) for 3 years from the date the return was required to be filed.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-818","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"dcb78b751534a754a4c064304dae390b7f28afb47c94be9b9dab56c3da77ece8","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-817","next":"us-md/md.-code-tax-general-10-819"},"notice":"GroundRules: Original legal text. Not legal advice."}