§ 10-827
55 words·~1 min read·
/md/tax-general/10-827A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–827.
Each person making payments not reported on a federal information return shall complete and file with the Comptroller an information return that reports annuities, dividends, interest, premiums, rent, or other income, including salary, wages, or other compensation for personal services that are not subject to the withholding tax under Subtitle 9 of this title.