Md. Code, Tax - General § 10-814
Md. Code, Tax - General § 10-814
in effectEach partnership, as defined in § 761 of the Internal Revenue Code, shall file an income tax return.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-814&enactments=falseFetched: 10/17/2026
