§ 10-812
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/md/tax-general/10-812A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–812.
(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.