(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 […]
(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 […]
(a) (1) Except as provided in paragraphs (2) and (3) of this subsection, each person required under § 10-906 of this title to withhold income tax shall complete and file with the Comptroller a quarterly income tax withholding return, on or before the 15th day of the month that follows the calendar quarter in which that income […]
If the Comptroller finds that good cause exists and subject to § 13-601 of this article, the Comptroller may extend the time to file an income tax return: (1) up to 6 months for an individual or, if an individual is out of the United States, up to 1 year; and (2) up to 7 months for […]
(a) (1) In this section the following words have the meanings indicated. (2) (i) “Income tax return preparer” means a person who for compensation prepares a substantial portion or more of a qualified return or employs one or more persons to prepare for compensation a substantial portion or more of a qualified return. (ii) “Income tax return preparer” does not […]
(a) In this section, “participating payee”, “reportable payment transaction”, and “third–party settlement organization” have the meanings stated in § 6050W of the Internal Revenue Code. (b) Notwithstanding the filing threshold under § 6050W of the Internal Revenue Code, a third–party settlement organization shall report to the Comptroller and a participating payee required to file a return or […]
