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Code · Maryland · Tax - General

§ 10-817

42 words·~1 min read·/md/tax-general/10-817

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§10–817.
(a)A person required to withhold income tax under § 10–906 of this title shall file an income tax withholding return.
(b)For a taxable year beginning after December 31, 2026, a person shall file an income tax withholding return electronically.
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