Md. Code, Tax - General § 10-817

Md. Code, Tax - General § 10-817
in effect
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(a) A person required to withhold income tax under § 10–906 of this title shall file an income tax withholding return. (b) For a taxable year beginning after December 31, 2026, a person shall file an income tax withholding return electronically.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-817&enactments=falseFetched: 10/17/2026

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