Md. Code Ann., Tax-Gen. § 10-819.1
Pass-through entities; electronic filing
Effective Jul 1, 2024Added by Acts 2024, c. 729, § 3, eff. July 1, 2024; Acts 2024, c. 730, § 3, eff. July 1, 2024.State of Maryland
- (a) In this section, “pass-through entity” has the meaning stated in § 10-102.1 of this title.
- (b) For a taxable year beginning after December 31, 2026, a pass-through entity shall file an income tax return electronically.
Added by Acts 2024, c. 729, § 3, eff. July 1, 2024; Acts 2024, c. 730, § 3, eff. July 1, 2024.