Md. Code, Tax - General § 10-810

in effect

(a) A corporation that, during a taxable year, has Maryland taxable income shall file an income tax return. (b) Notwithstanding the provisions of subsection (a) of this section, a corporation which is not otherwise required to file a return shall file a return if the corporation: (1) is not tax exempt under § 10-104 of this title; (2) is required to file a federal income tax return; (3) carries on business within this State; and (4) has income or losses attributable to sources within this State.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-810&enactments=falseFetched: 10/17/2026