§ 10-812.1
47 words·~1 min read·
/md/tax-general/10-812-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–812.1.
(a)Except as provided in subsection
(b)of this section, for a taxable year beginning after December 31, 2026, a corporation shall file an income tax return electronically.
(b)A corporation with fewer than 15 employees is not required to file an income tax return electronically.