Md. Code, Tax - General § 10-812

in effect

(a) A corporation exempt from income tax under § 10-104 of this title shall file an income tax return if the corporation: (1) has unrelated business taxable income, as defined under § 512 of the Internal Revenue Code; (2) is exempt from taxation under § 501(c)(2) of the Internal Revenue Code; or (3) is an S corporation that is incorporated or does business in the State. (b) An organization that is exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code may file an income tax return to claim a refund under § 10-714 of this title.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-812&enactments=falseFetched: 10/17/2026