Home/Maryland/Statutes/Article gtg: Tax - General/Title: 10/§ 10-812.1
Maryland Statutes

§ 10-812.1

Maryland § 10-812.1
JurisdictionMaryland
Article gtgTax - General
Title10

This text of Maryland § 10-812.1 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Md. Code Ann., Tax - General § 10-812.1 (2026).

Text

(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.

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Bluebook (online)
Maryland § 10-812.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/10-812.1.