Md. Code, Tax - General § 10-818

in effect

(a) Each organization that is exempt from taxation under § 10-104 of this title and is required to make its federal annual returns available for public inspection under § 6104(e) of the Internal Revenue Code shall also make available for public inspection any annual return required to be filed under this subtitle. (b) A return required to be made available for public inspection under subsection (a) of this section shall be made available: (1) at any office at which the organization’s federal returns are required to be made available; and (2) for 3 years from the date the return was required to be filed.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-818&enactments=falseFetched: 10/17/2026