Md. Code, Tax - General § 11-502.2
Md. Code, Tax - General § 11-502.2
in effect§11–502.2.
For periods beginning after December 31, 2026, a person shall file a sales and use tax return electronically.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=11-502.2&enactments=falseFetched: 10/17/2026
