Notwithstanding § 1-302 of the Financial Institutions Article, if the Comptroller requests, a person, including a financial institution, who files a federal information return shall verify or report the items reported in a federal information return.
Structure Maryland Statutes
Subtitle 8 - Returns and Declarations
Section 10-827 - Information Return -- When Federal Information Return Not Filed
Section 10-828 - Information Return -- When Federal Information Return Filed
Section 10-829 - Copy of Information Return to Recipient of Payment