Md. Code, Tax - General § 10-819.1

Md. Code, Tax - General § 10-819.1
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§10–819.1. (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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-819.1&enactments=falseFetched: 10/17/2026

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