(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.
Md. Code Ann., Tax-Gen. § 10-817
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.