State Codes and Statutes
Statutes > Maryland > Tax-general > Title-10 > Subtitle-8 > 10-810§ 10-810. Corporation return - In general.
(a) In general.- A corporation that, during a taxable year, has Maryland taxable income shall file an income tax return.
(b) Filing when not otherwise required.- Notwithstanding the provisions of subsection (a) of this section, a corporation which is not otherwise required to file a return shall file a return if the corporation:
(1) is not tax exempt under § 10-104 of this title;
(2) is required to file a federal income tax return;
(3) carries on business within this State; and
(4) has income or losses attributable to sources within this State.
[An. Code 1957, art. 81, § 295; 1988, ch. 2, § 1; 1989, ch. 173.]
