§ 10-819.1
37 words·~1 min read·
/md/tax-general/10-819-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–819.1.
(a)In this section, “pass–through entity” has the meaning stated in § 10–102.1 of this title.
(b)For a taxable year beginning after December 31, 2026, a pass–through entity shall file an income tax return electronically.