Maryland Statutes
Title 10 - Income Tax
Subtitle 8 - Returns and Declarations

Part II - Returns and Declarations Generally

Section 10-804 - Requirements Generally; Checkoff; Fractional Part of Dollar - (a) Each person required under this subtitle to file an...

Section 10-804.1 - Corporations and Corporate Group Returns - (a) In this section: (1) “corporate group” means: (i) an...

Section 10-805 - Individual Returns -- Residents - (a) Except as provided in subsection (b) of this section...

Section 10-806 - Individual Returns -- by Nonresident - (a) Except as provided in subsection (b) of this section,...

Section 10-807 - Individual Returns -- Joint or Separate Return - (a) Except as provided in subsection (b) of this section,...

Section 10-808 - Individual Returns -- by Person on Behalf of Individual - (a) Except as otherwise provided in this section, if an...

Section 10-809 - Individual Returns -- by Individual Not Required to File - If an individual is not required to file an income...

Section 10-810 - Corporation Return -- in General - (a) A corporation that, during a taxable year, has Maryland...

Section 10-811 - Corporation Return -- Affiliated Corporations - Each member of an affiliated group of corporations shall file...

Section 10-812 - Corporation Return -- Exempt Corporations - (a) A corporation exempt from income tax under § 10-104...

Section 10-813 - Fiduciary Return - Each fiduciary who has Maryland taxable income and is required...

Section 10-814 - Partnership Return - Each partnership, as defined in § 761 of the Internal...

Section 10-815 - Individual Declaration of Estimated Tax - (a) Except as provided in subsections (b) and (c) of...

Section 10-816 - Corporation and Partnership Declaration of Estimated Tax - Each corporation and each partnership that reasonably expects estimated income...

Section 10-817 - Withholding Returns - A person required to withhold income tax under § 10-906...

Section 10-818 - Public Inspection of Tax Returns - (a) Each organization that is exempt from taxation under §...

Section 10-819 - Limited Liability Corporation Return - (a) Each limited liability company as defined under Title 4A...

Part III - Returns and Declarations Required

Section 10-820 - Returns and Declarations of Individuals or Partnerships - (a) (1) Except as provided in paragraph (3) of this...

Section 10-821 - Returns and Declarations of Corporations - (a) (1) A corporation required under Part II of this...

Section 10-822 - Returns on Withholdings - (a) (1) Except as provided in paragraphs (2) and (3)...

Section 10-823 - Extensions for Filing Returns - If the Comptroller finds that good cause exists and subject...

Section 10-824 - Income Tax Return Preparer Requirements - (a) (1) In this section the following words have the...

Section 10-825 - Reportable Payment Transactions by Third-Party Settlement Organization -- Information Required - (a) In this section, “participating payee”, “reportable payment transaction”, and...

Part IV - Other Filings

Section 10-827 - Information Return -- When Federal Information Return Not Filed - Each person making payments not reported on a federal information...

Section 10-828 - Information Return -- When Federal Information Return Filed - Notwithstanding § 1-302 of the Financial Institutions Article, if the...

Section 10-829 - Copy of Information Return to Recipient of Payment - A person who pays salary, wages, or other compensation for...

Section 10-830 - Sale of Real Estate by Nonresident - Any real estate reporting person who is required to file...