reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  10-309 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 3 - Maryland Taxable Income Calculations for Corporation|Part II - Maryland Modified Income|Section 10-309 - Electricity and Gas Companies

    (a)    In addition to the modifications under §§ 10-307 and 10-308 of this subtitle, the amounts under this section are subtracted from federal taxable income to determine Maryland modified income of a public service company engaged in an electric or gas business if the public service company was subject to the public service company franchise tax on December 31, 1999.    (b)    The gain or loss realized by a public service company on the sale, retirement, or other taxable disposition or transfer of assets used in its electric or gas business shall be adjusted in an amount equal to the difference between the adjusted basis of the assets as recorded on the books of the public service company and the adjusted basis of the assets for federal income tax purposes calculated as of January 1, 2000.    (c)    If the adjustment determined under subsection (b) of this section results in a subtraction that exceeds Maryland modified income computed without regard to the subtraction under this section, the amount of the excess may be carried forward to succeeding taxable years and used to reduce Maryland modified income in each succeeding taxable year until the excess is fully used.    (d)    The modifications under this section shall continue to apply to assets transferred under a reorganization within the meaning of § 368(a) of the Internal Revenue Code or on the organization of a corporation principally in consideration for the issuance of its stock.
MD. Tax - General Code Ann. §  10-310 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 3 - Maryland Taxable Income Calculations for Corporation|Part II - Maryland Modified Income|Section 10-310 - Additional Modifications

    In addition to the modifications under §§ 10-305 through 10-309 of this subtitle, to determine Maryland modified income the federal taxable income of a corporation shall be adjusted as provided for an individual under § 10-210.1 of this title.
MD. Tax - General Code Ann. §  10-805 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-805 - Individual Returns -- Residents

    (a)    Except as provided in subsection (b) of this section and except for a fiduciary, each resident shall file an income tax return if, after exclusion of Social Security and railroad retirement benefits that are included in federal gross income, the resident:        (1)    would be required to file a federal income tax return under § 6012(a) of the Internal Revenue Code; or        (2)    would have federal gross income that exceeds the amount specified in § 6012(a) of the Internal Revenue Code after the federal gross income is increased by the modifications in §§ 10-204 and 10-205 of this title.    (b)    A resident dependent shall file an income tax return if the dependent:        (1)    would have federal gross income that exceeds the amount specified in § 6012(a)(1)(A)(i) of the Internal Revenue Code after the federal gross income is modified under Subtitle 2, Part II of this title; and        (2)    otherwise would be described in § 6012(a)(1)(A)(i) of the Internal Revenue Code.    (c)    If an individual whose status changes, during a taxable year, from resident to nonresident or nonresident to resident is required to file an income tax return under subsection (a) or subsection (b) of this section or § 10-806 of this subtitle, the individual shall report on the return the Maryland taxable income:        (1)    received during the part of the taxable year that the individual was a resident; and        (2)    derived as a nonresident.
MD. Tax - General Code Ann. §  10-806 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-806 - Individual Returns -- by Nonresident

    (a)    Except as provided in subsection (b) of this section, each nonresident who has Maryland taxable income and is required to file a federal income tax return shall file an income tax return.    (b)    A nonresident dependent who has Maryland taxable income shall file an income tax return if the dependent meets the requirements under § 10-805(b) of this subtitle.    (c)    For county income tax purposes, a nonresident who derives income from salary, wages, or other compensation for personal services for employment in a county shall file an income tax return, unless the Comptroller determines that each locality in which the nonresident resides:        (1)    imposes no tax on the income of a Maryland resident derived from wages for employment in that locality;        (2)    exempts that income from its tax on income; or        (3)    allows a credit for that income and exempts that income from the withholding requirements for its tax on income.    (d)    (1)    Notwithstanding the provisions of subsection (a) of this section, except as provided in paragraph (2) of this subsection, a nonresident individual who is not otherwise required to file a return shall file a return if the individual:            (i)    is not a dependent;            (ii)    is required to file a federal income tax return; and            (iii)    has income or losses derived from a business, occupation, profession, or trade carried on in this State.        (2)    A nonresident individual is not required to file a return if:            (i)    the individual’s only income in this State is wages, as defined in § 10-905(f) of this title, that are earned in this State; and            (ii)    the Comptroller and the state in which the nonresident resides have agreed in writing to allow a reciprocal exemption from tax and withholding for the wages of residents of each state that are earned in the other state.
MD. Tax - General Code Ann. §  10-807 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-807 - Individual Returns -- Joint or Separate Return

    (a)    Except as provided in subsection (b) of this section, a married couple who files a joint federal income tax return shall file a joint Maryland income tax return.    (b)    A married couple who files a joint federal income tax return may file separate State income tax returns if:        (1)    one spouse is a resident and the other spouse is a nonresident;        (2)    the spouses are domiciled, or maintain principal places of abode, in different counties on the last day of the taxable year;        (3)    the spouses have different taxable periods; or        (4)    the Comptroller determines circumstances warrant.
MD. Tax - General Code Ann. §  10-808 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-808 - Individual Returns -- by Person on Behalf of Individual

    (a)    Except as otherwise provided in this section, if an individual required to file an income tax return is unable to do so, an authorized agent of the individual shall file the return.    (b)    (1)    If an individual required to file an income tax return is a minor, the individual’s parent or guardian shall file the return.        (2)    If an individual required to file an income tax return is a disabled person as defined in § 13-101 of the Estates and Trusts Article, the individual’s guardian shall file the return.    (c)    If an individual required to file an income tax return dies, the final income tax return of the individual shall be filed:        (1)    by the personal representative of the individual’s estate;        (2)    if there is no personal representative, by the individual’s surviving spouse;        (3)    jointly by the individual’s surviving spouse and the personal representative of the individual’s estate; or        (4)    jointly by the personal representative of the individual’s estate and the personal representative of the deceased spouse’s estate.
MD. Tax - General Code Ann. §  10-809 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-809 - Individual Returns -- by Individual Not Required to File

    If an individual is not required to file an income tax return under § 10-805, § 10-806 or § 10-813 of this subtitle, the individual:         (1)    is not liable for income tax; and        (2)    may file an income tax return to claim a refund of the income tax withheld or estimated income tax paid or a refund under § 10-704, § 10-707, or § 10-714 of this title.
MD. Tax - General Code Ann. §  10-810 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-810 - Corporation Return -- in General

    (a)    A corporation that, during a taxable year, has Maryland taxable income shall file an income tax return.    (b)    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.
MD. Tax - General Code Ann. §  10-811 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-811 - Corporation Return -- Affiliated Corporations

    Each member of an affiliated group of corporations shall file a separate income tax return.
MD. Tax - General Code Ann. §  10-812 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-812 - Corporation Return -- Exempt Corporations

    (a)    A corporation exempt from income tax under § 10-104 of this title shall file an income tax return if the corporation:        (1)    has unrelated business taxable income, as defined under § 512 of the Internal Revenue Code;        (2)    is exempt from taxation under § 501(c)(2) of the Internal Revenue Code; or        (3)    is an S corporation that is incorporated or does business in the State.    (b)    An organization that is exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code may file an income tax return to claim a refund under § 10-714 of this title.
MD. Tax - General Code Ann. §  10-813 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-813 - Fiduciary Return

    Each fiduciary who has Maryland taxable income and is required to file a federal income tax return shall file an income tax return.
MD. Tax - General Code Ann. §  10-814 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-814 - Partnership Return

    Each partnership, as defined in § 761 of the Internal Revenue Code, shall file an income tax return.
MD. Tax - General Code Ann. §  10-815 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-815 - Individual Declaration of Estimated Tax

    (a)    Except as provided in subsections (b) and (c) of this section, each individual who reasonably expects estimated income tax for a taxable year on income not subject to withholding under Subtitle 9 of this title to exceed one-half the amount specified in § 6654(e)(1) of the Internal Revenue Code shall file a declaration of estimated income tax.    (b)    Unless withholding is required under § 10-906 of this title, each individual who receives income of $500 or more in cash or property from wagering, including the operation of a gambling machine or device and participation in an amusement, educational, or advertising program, contest, lottery, or raffle, shall file a declaration of estimated income tax.    (c)    For any taxable year ending before the date 2 years after the date of the decedent’s death, subsection (a) of this section does not apply to:        (1)    the personal representative of the estate of the decedent; or        (2)    the fiduciary of a trust:            (i)    all of which was treated as owned by the decedent under §§ 671 through 679 of the Internal Revenue Code; and            (ii)    1.    to which the residue of the decedent’s estate will pass under the decedent’s will; or                2.    if a will is not admitted to probate, which is the trust primarily responsible for paying debts, taxes, and expenses of administration of the decedent’s estate.
MD. Tax - General Code Ann. §  10-816 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-816 - Corporation and Partnership Declaration of Estimated Tax

    Each corporation and each partnership that reasonably expects estimated income tax for a taxable year to exceed $1,000 shall file a declaration of estimated income tax.
MD. Tax - General Code Ann. §  10-817 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-817 - Withholding Returns

    A person required to withhold income tax under § 10-906 of this title shall file an income tax withholding return.
MD. Tax - General Code Ann. §  10-818 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-818 - Public Inspection of Tax Returns

    (a)    Each organization that is exempt from taxation under § 10-104 of this title and is required to make its federal annual returns available for public inspection under § 6104(e) of the Internal Revenue Code shall also make available for public inspection any annual return required to be filed under this subtitle.    (b)    A return required to be made available for public inspection under subsection (a) of this section shall be made available:        (1)    at any office at which the organization’s federal returns are required to be made available; and        (2)    for 3 years from the date the return was required to be filed.
MD. Tax - General Code Ann. §  10-819 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part II - Returns and Declarations Generally|Section 10-819 - Limited Liability Corporation Return

    (a)    Each limited liability company as defined under Title 4A of the Corporations and Associations Article shall file an income tax return unless it has only one member and it is disregarded as an entity separate from its member for federal income tax purposes.    (b)    (1)    If the limited liability company is classified as a partnership, as defined in § 761 of the Internal Revenue Code, it shall file a partnership tax return.        (2)    If the limited liability company is classified as a corporation under Chapter 1, Subchapter C or Subchapter S of the Internal Revenue Code, it shall file the appropriate corporate tax return.    (c)    If the limited liability company has only one member and it is disregarded as an entity separate from its member for federal income tax purposes, the profit or loss of the limited liability company shall be reflected on the income tax return filed by the member of the limited liability company.
MD. Tax - General Code Ann. §  10-821 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part III - Returns and Declarations Required|Section 10-821 - Returns and Declarations of Corporations

    (a)    (1)    A corporation required under Part II of this subtitle to file a return for a taxable year shall complete and file with the Comptroller an income tax return:            (i)    on or before the April 15 that follows that taxable year; or            (ii)    if income tax is computed for a fiscal year, on or before the 15th day of the 4th month after the end of that year.        (2)    Within 60 days after a corporation loses or surrenders its charter in the State, is dissolved or liquidated, or voluntarily or involuntarily withdraws from the State, the corporation shall complete and file with the Comptroller an income tax return.    (b)    A corporation required under § 10-816 of this subtitle to file a declaration of estimated income tax for a taxable year shall complete and file with the Comptroller a quarterly estimated tax return on or before the 15th day of the 4th, 6th, 9th, and 12th months of that year.
MD. Tax - General Code Ann. §  10-823 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part III - Returns and Declarations Required|Section 10-823 - Extensions for Filing Returns

    If the Comptroller finds that good cause exists and subject to § 13-601 of this article, the Comptroller may extend the time to file an income tax return:         (1)    up to 6 months for an individual or, if an individual is out of the United States, up to 1 year; and        (2)    up to 7 months for a corporation.
MD. Tax - General Code Ann. §  10-824 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part III - Returns and Declarations Required|Section 10-824 - Income Tax Return Preparer Requirements

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    (i)    “Income tax return preparer” means a person who for compensation prepares a substantial portion or more of a qualified return or employs one or more persons to prepare for compensation a substantial portion or more of a qualified return.            (ii)    “Income tax return preparer” does not include a person who merely performs those acts described under § 7701(a)(36)(B) of the Internal Revenue Code.        (3)    “Qualified return” means any original return of individual income tax imposed by this title, regardless of whether a tax is due or a refund is claimed.    (b)    Except as otherwise provided in this section, an income tax return preparer shall file all qualified returns that the income tax return preparer prepares by electronic means as prescribed by the Comptroller if:        (1)    for a taxable year beginning after December 31, 2008, but before January 1, 2010, the income tax return preparer has prepared more than 300 qualified returns in the prior taxable year;        (2)    for a taxable year beginning after December 31, 2009, but before January 1, 2011, the income tax return preparer has prepared more than 200 qualified returns in the prior taxable year; and        (3)    for any taxable year beginning after December 31, 2010, the income tax return preparer has prepared more than 100 qualified tax returns in the prior taxable year.    (c)    Subsection (b) of this section does not apply to a qualified return if:        (1)    the taxpayer has indicated on the qualified return that the taxpayer does not want the return filed by electronic means; or        (2)    the income tax return preparer preparing the qualified return has requested and received a waiver from the Comptroller.    (d)    On written request for a waiver by an income tax return preparer who is subject to subsection (b) of this section, the Comptroller may grant the income tax return preparer a waiver of the requirements of this section if the income tax return preparer is able to establish to the satisfaction of the Comptroller either reasonable cause for not filing the return by electronic means or that there is no feasible means of filing the return by electronic means without undue hardship.
MD. Tax - General Code Ann. §  10-825 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part III - Returns and Declarations Required|Section 10-825 - Reportable Payment Transactions by Third-Party Settlement Organization -- Information Required

    (a)    In this section, “participating payee”, “reportable payment transaction”, and “third–party settlement organization” have the meanings stated in § 6050W of the Internal Revenue Code.    (b)    Notwithstanding the filing threshold under § 6050W of the Internal Revenue Code, a third–party settlement organization shall report to the Comptroller and a participating payee required to file a return or declaration under Part II of this subtitle the gross amount of reportable payment transactions made to the participating payee if the amount of reportable payment transactions meets or exceeds the filing threshold under § 6041(a) of the Internal Revenue Code.    (c)    The third–party settlement organization shall report the information required under subsection (b) of this section to the Comptroller and the participating payee at least 30 days before the federal filing deadlines for the information.
MD. Tax - General Code Ann. §  10-827 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part IV - Other Filings|Section 10-827 - Information Return -- When Federal Information Return Not Filed

    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.
MD. Tax - General Code Ann. §  10-828 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part IV - Other Filings|Section 10-828 - Information Return -- When Federal Information Return Filed

    Notwithstanding § 1-302 of the Financial Institutions Article, if the Comptroller requests, a person, including a financial institution, who files a federal information return shall verify or report the items reported in a federal information return.
MD. Tax - General Code Ann. §  10-829 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part IV - Other Filings|Section 10-829 - Copy of Information Return to Recipient of Payment

    A person who pays salary, wages, or other compensation for personal services for which income tax is not withheld shall give the payee 2 copies of the information return required by § 10-827 of this subtitle.
MD. Tax - General Code Ann. §  10-830 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 8 - Returns and Declarations|Part IV - Other Filings|Section 10-830 - Sale of Real Estate by Nonresident

    Any real estate reporting person who is required to file a return under § 6045 of the Internal Revenue Code shall file a copy of that return with the Comptroller if:         (1)    the vendor is a nonresident; and        (2)    the real property sold is located in this State.
MD. Tax - General Code Ann. §  10-901 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 9 - Tax Payment|Part I - Tax Payment Generally|Section 10-901 - Payment Required

    (a)    Except as otherwise provided in this subtitle, an individual, a partnership, or a corporation that has Maryland taxable income in a taxable year shall pay the income tax on that income with the return that covers that year.    (b)    Except as provided in § 10-820(a)(3) of this title, if an individual files a Maryland income tax return electronically no later than April 15 of the next taxable year, the income tax due with the return may be paid on or before April 30 of the next taxable year if the income tax is paid electronically.