(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.
Md. Code Ann., Tax-Gen. § 10-819.1
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.