§ 10-810
87 words·~1 min read·
/md/tax-general/10-810A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–810.
(a)A corporation that, during a taxable year, has Maryland taxable income shall file an income tax return.
(b)Notwithstanding the provisions of subsection
(a)of this section, a corporation which is not otherwise required to file a return shall file a return if the corporation:
(1)is not tax exempt under § 10-104 of this title;
(2)is required to file a federal income tax return;
(3)carries on business within this State; and
(4)has income or losses attributable to sources within this State.