§ 11-502.2

Md. Code Ann., Tax-Gen. § 11-502.2

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

For periods beginning after December 31, 2026, a person shall file a sales and use tax return electronically.

Added by Acts 2024, c. 729, § 3, eff. July 1, 2024; Acts 2024, c. 730, § 3, eff. July 1, 2024.