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Maryland Code, Tax-General § 10-810

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) A corporation that, during a taxable year, has Maryland taxable income shall file an income tax return.

(b) Notwithstanding the provisions of subsection (a) of this section, a corporation which is not otherwise required to file a return shall file a return if the corporation:

(1) is not tax exempt under § 10-104 of this title;

(2) is required to file a federal income tax return;

(3) carries on business within this State; and

(4) has income or losses attributable to sources within this State.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 10-810 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-10-810/

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