{"data":{"id":"us-md/md.-code-tax-general-11-502.2","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 11–502.2","heading":"","body":"For periods beginning after December 31, 2026, a person shall file a sales and use tax return electronically.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=11-502.2","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"276f7062f2e4476e444cd3918b9c952e546c2a4ee016b403ed4c17ad8f13d190","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-11-502.1","next":"us-md/md.-code-tax-general-11-503"},"notice":"GroundRules: Original legal text. Not legal advice."}