Section 10-810 – Corporation Return — in General

    (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.