{"data":{"id":"us-md/md.-code-tax-general-10-819.1","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–819.1","heading":"","body":"(a) In this section, “pass–through entity” has the meaning stated in § 10–102.1 of this title.\n(b) For a taxable year beginning after December 31, 2026, a pass–through entity shall file an income tax return electronically.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-819.1","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"437f0961654f4ab33295103e390e958d8109d84abc2b473aa463cbe2a3d769e1","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-819","next":"us-md/md.-code-tax-general-10-820"},"notice":"GroundRules: Original legal text. Not legal advice."}