§ 10-818
105 words·~1 min read·
/md/tax-general/10-818A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–818.
(a)Each organization that is exempt from taxation under § 10-104 of this title and is required to make its federal annual returns available for public inspection under § 6104(e) of the Internal Revenue Code shall also make available for public inspection any annual return required to be filed under this subtitle.
(b)A return required to be made available for public inspection under subsection
(a)of this section shall be made available:
(1)at any office at which the organization’s federal returns are required to be made available; and
(2)for 3 years from the date the return was required to be filed.