Section 10-817 – Withholding Returns
A person required to withhold income tax under § 10-906 of this title shall file an income tax withholding return.
Section 10-818 – Public Inspection of Tax Returns
(a) Each organization that is exempt from taxation under § 10-104 of this title and is required to make its federal annual returns available for public inspection under § 6104(e) of the Internal Revenue Code shall also make available for public inspection any annual return required to be filed under this subtitle. (b) A return required to […]
Section 10-804 – Requirements Generally; Checkoff; Fractional Part of Dollar
(a) Each person required under this subtitle to file an income tax return or estimated income tax declaration or return shall file a return or declaration with the Comptroller, whether or not: (1) the person owes income tax; or (2) the Comptroller sends the person a form or otherwise requests that the return or declaration be filed. (b) (1) Each […]
Section 10-819 – Limited Liability Corporation Return
(a) Each limited liability company as defined under Title 4A of the Corporations and Associations Article shall file an income tax return unless it has only one member and it is disregarded as an entity separate from its member for federal income tax purposes. (b) (1) If the limited liability company is classified as a partnership, as defined […]
Section 10-804.1 – Corporations and Corporate Group Returns
(a) In this section: (1) “corporate group” means: (i) an affiliated group or controlled group under § 1504 or § 1563 of the Internal Revenue Code; or (ii) an affiliated group of corporations: 1. that is engaged in a unitary business; and 2. more than 50% of the voting stock of each member of which is directly or indirectly owned by […]
Section 10-820 – Returns and Declarations of Individuals or Partnerships
(a) (1) Except as provided in paragraph (3) of this subsection, an individual or partnership required under Part II of this subtitle to file a return for a taxable year shall complete and file with the Comptroller an income tax return: (i) on or before April 15th of the next taxable year; or (ii) if the income tax is […]
Section 10-805 – Individual Returns — Residents
(a) Except as provided in subsection (b) of this section and except for a fiduciary, each resident shall file an income tax return if, after exclusion of Social Security and railroad retirement benefits that are included in federal gross income, the resident: (1) would be required to file a federal income tax return under § 6012(a) of […]
Section 10-821 – Returns and Declarations of Corporations
(a) (1) A corporation required under Part II of this subtitle to file a return for a taxable year shall complete and file with the Comptroller an income tax return: (i) on or before the April 15 that follows that taxable year; or (ii) if income tax is computed for a fiscal year, on or before the 15th day […]
Section 10-739 – Nurse Practitioner or Licensed Physician in Preceptorship Program
// EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 153 AND 154 OF 2021 // (a) (1) In this section the following words have the meanings indicated. (2) “Department” means the Maryland Department of Health. (3) “Licensed physician” means an individual who is licensed to practice medicine under Title 14 of the Health Occupations Article. (4) “Nurse practitioner” has the meaning […]
Section 10-740 – Student Loan Debt Relief Tax Credit
(a) (1) In this section the following words have the meanings indicated. (2) “Commission” means the Maryland Higher Education Commission. (3) “Qualified taxpayer” means an individual who has: (i) incurred at least $20,000 in undergraduate or graduate student loan debt or both; and (ii) has at least $5,000 in outstanding undergraduate or graduate student loan debt or both when submitting an […]