Md. Code, Tax - General § 10-812.1

Md. Code, Tax - General § 10-812.1
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§10–812.1. (a) Except as provided in subsection (b) of this section, for a taxable year beginning after December 31, 2026, a corporation shall file an income tax return electronically. (b) A corporation with fewer than 15 employees is not required to file an income tax return electronically.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-812.1&enactments=falseFetched: 10/17/2026

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