reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 7 - Income Tax Credits › Section 10-719 - Costs of Energy Storage Systems.

** IN EFFECT UNTIL JULY 1, 2025 PER CHAPTER 246 OF 2022 **
(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Administration” means the Maryland Energy Administration.
(3)    “Energy storage system” means a system used to store electrical energy, or mechanical, chemical, or thermal energy that was once electrical energy, for use as electrical energy at a later date or in a process that offsets electricity use at peak times.
(4)    “Taxpayer” means:
(i)    the owner of a residential property who purchases and installs an energy storage system on the residential property;
(ii)    the owner of a commercial property who purchases and installs an energy storage system on the commercial property; or
(iii)    an individual or a corporation that owns or pays for the installation of an energy storage system that supplies electrical energy intended for use on the residential or commercial property on which the energy storage system is installed.
(b)    Subject to the limitations of this section, a taxpayer that receives a tax credit certificate may claim a credit against the State income tax for the total installed costs of an energy storage system installed on residential or commercial property during the taxable year.
(c)    On application by a taxpayer, the Administration shall issue a tax credit certificate that may not exceed the lesser of:
(1)    (i)    for an energy storage system installed on a residential property, $5,000; or
(ii)    for an energy storage system installed on a commercial property, $150,000; or
(2)    30% of the total installed costs of the energy storage system.
(d)    The Administration may not issue an aggregate amount of tax credit certificates exceeding $750,000 for a taxable year.
(e)    The Administration shall approve all applications that qualify for a tax credit certificate:
(1)    on a first–come, first–served basis; and
(2)    in a timely manner.
(f)    (1)    The total amount of the credit allowed under this section for any taxable year may not exceed the State income tax for that taxable year, calculated before the application of the credits under this section and §§ 10–701 and 10–701.1 of this subtitle, but after the application of other credits allowable under this subtitle.
(2)    The unused amount of credit for any taxable year may not be carried over to any other taxable year.
(g)    The credit under this section may not be claimed for an energy storage system installed before January 1, 2018, or after December 31, 2024.
(h)    On or before January 31 each taxable year, the Administration shall report to the Comptroller on the tax credit certificates issued under this section during the prior taxable year.
(i)    The Administration, in consultation with the Comptroller, shall adopt regulations to carry out this section.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 7 - Income Tax Credits › Section 10-724 - For Aquaculture Oyster Floats

(a)    In this section, “aquaculture oyster float” means a device that is:
(1)    purchased new;
(2)    specifically designed for the purpose of growing oysters at or under an individual homeowner’s pier; and
(3)    constructed to be fully buoyant and facilitate the growth of oysters for the width of the pier.
(b)    Subject to the limitations of this section, an individual may claim a credit against the State income tax in an amount equal to 100% of the purchase price of aquaculture oyster floats purchased during the taxable year.
(c)    (1)    For any taxable year, the credit allowed under this section may not exceed the lesser of:
(i)    $500; or
(ii)    the State income tax imposed for the taxable year calculated before the application of the credits allowed under this section and under §§ 10-701 and 10-701.1 of this subtitle but after the application of any other credit allowed under this subtitle.
(2)    The unused amount of the credit may not be carried over to any other taxable year.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 7 - Income Tax Credits › Section 10-724.1 - Oyster Shell Recycling.

// EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTERS 603 AND 604 OF 2018 AND CHAPTER 30 OF 2022 //
(a)    (1)    Subject to the limitations of this section, an individual or a corporation may claim a credit against the State income tax in an amount equal to $5 for each bushel of oyster shells recycled during the taxable year.
(2)    An individual or a corporation that claims the credit under this section shall provide verification of the amount of oyster shells recycled during the taxable year with the individual or corporation tax return.
(b)    (1)    For any taxable year, the credit allowed under this section may not exceed the lesser of:
(i)    $1,500; or
(ii)    the State income tax calculated before application of the credit allowed under this section and §§ 10–701 and 10–701.1 of this subtitle.
(2)    The unused amount of the credit may not be carried over to any other taxable year.
(c)    (1)    The Department of Natural Resources and the Comptroller jointly shall adopt regulations to carry out the provisions of this section.
(2)    The regulations shall establish eligibility criteria and provide for the certification of businesses, landfills, and nonprofit organizations to verify the amount of oyster shells recycled by each individual or corporation.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 7 - Income Tax Credits › Section 10-734 - Qualified Vehicles

(a)    In this section, “qualified vehicle” means a Class F (tractor) vehicle described under § 13–923 of the Transportation Article that is titled and registered in the State.
(b)    Subject to the limitations of this section, an individual or a corporation may claim a credit against the State income tax for the expense of registering a qualified vehicle in the State.
(c)    (1)    For any taxable year, the credit allowed under this section may not exceed the lesser of:
(i)    $400 for each qualified vehicle; or
(ii)    the State income tax for that taxable year.
(2)    The unused amount of the credit may not be carried over to any other taxable year.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 7 - Income Tax Credits › Section 10-734.1 - Qualified Vehicle -- Modification and Extension

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Administration” means the Motor Vehicle Administration.
(3)    “Qualified vehicle” means a Class F (tractor) vehicle described under § 13–923 of the Transportation Article that is titled and registered in the State.
(b)    Subject to the limitations of this section, an individual or a corporation that obtains a tax credit certificate from the Administration may claim a credit against the State income tax for the expense of registering a qualified vehicle in the State during the taxable year.
(c)    (1)    Subject to paragraph (2) of this subsection, on application by a taxpayer, the Administration shall issue a tax credit certificate in the amount of $400 for each qualified vehicle registered by the taxpayer during the taxable year.
(2)    For any taxable year, the Administration may not issue an aggregate amount of tax credit certificates totaling more than:
(i)    $10,000 to any one taxpayer; or
(ii)    $500,000 to all taxpayers.
(d)    The Administration shall approve all applications that qualify for a tax credit certificate:
(1)    on a first–come, first–served basis; and
(2)    in a timely manner.
(e)    (1)    For any taxable year, the credit allowed under this section may not exceed the State income tax for that taxable year.
(2)    The unused amount of the credit may not be carried over to any other taxable year.
(f)    On or before January 31 each taxable year, the Administration shall report to the Comptroller on the tax credit certificates issued under this section during the prior taxable year.
(g)    The Administration, in consultation with the Comptroller, shall adopt regulations to carry out this section.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 7 - Income Tax Credits › Section 10-746 - Hunting and Harvesting of Antlerless Deer

// EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTER 172 OF 2018 //
(a)    In this section, “qualified expenses” means:
(1)    expenses incurred to butcher and process an antlerless deer for human consumption; or
(2)    for a taxable year beginning after December 31, 2020, but before January 1, 2023, expenses incurred to:
(i)    hunt and harvest an antlerless deer in Montgomery County; and
(ii)    transport a deer carcass or processed deer meat to the Montgomery County Deer Donation Program.
(b)    Subject to the limitations of this section, an individual who hunts and harvests an antlerless deer may claim a credit against the State income tax for up to $50 of the qualified expenses incurred by the individual if:
(1)    (i)    the hunting and harvesting of the deer complies with State hunting laws and regulations; and
(ii)    the individual donates the processed deer meat to a venison donation program administered by an organization that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code; or
(2)    the individual:
(i)    resides in Montgomery County;
(ii)    signs an affidavit affirming that the individual hunted and harvested the deer in Montgomery County in compliance with State hunting laws and regulations; and
(iii)    donates the deer carcass or processed deer meat to the Montgomery County Deer Donation Program.
(c)    (1)    For any taxable year, the total amount of credits an individual may claim under this section may not exceed $200, unless the individual harvested each deer for which the credits are claimed in accordance with a deer management permit.
(2)    The unused amount of the credit for any taxable year may not be carried over to any other taxable year.
(d)    An individual who claims the credit under this section shall have the immunity from liability described under § 5–634 of the Courts and Judicial Proceedings Article for donated food.
(e)    On or before January 31 each year, each venison donation program that accepts a donation under this section shall report to the Comptroller on the following for the immediately preceding taxable year:
(1)    the name and home address of each donor who intended to claim the income tax credit under this section; and
(2)    the number of deer donated by each donor who intended to claim the income tax credit under this section.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 7 - Income Tax Credits › Section 10-749 - Qualified Workforce Housing Project

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Qualified workforce housing project” has the meaning stated in § 4–2501 of the Housing and Community Development Article.
(3)    “Secretary” means the Secretary of Housing and Community Development.
(b)    An individual or a corporation may claim a credit against the State income tax in the amount determined under subsection (c) of this section for a qualified workforce housing project.
(c)    (1)    The credit under this section equals the amount determined under paragraph (2) of this subsection for each qualified workforce housing project.
(2)    (i)    Except as provided in subparagraph (ii) of this paragraph, the amount allowed under paragraph (1) of this subsection for each qualified workforce housing project equals the amount stated in the final credit certificate issued by the Secretary under Title 4, Subtitle 25 of the Housing and Community Development Article.
(ii)    The credit amount allowed for a project under subparagraph (i) of this paragraph may be claimed in full for the first taxable year the project is placed in service.
(d)    If the credit allowed under this section in any taxable year exceeds the State income tax for that taxable year, an individual or a corporation may apply the excess as a credit against the State income tax for succeeding taxable years until the earlier of:
(1)    the full amount of the excess is used; or
(2)    the expiration of the ninth taxable year after the taxable year in which the final credit certificate was issued.
(e)    An individual or a corporation claiming the State tax credit for a qualified workforce housing project shall submit with the individual’s or corporation’s income tax return a copy of the final credit certificate for the project issued by the Secretary under Title 4, Subtitle 25 of the Housing and Community Development Article.
(f)    The Secretary, in consultation with the Comptroller, may adopt regulations providing for the recapture of the State tax credits allowed under this section for a qualified workforce housing project that fails to continue to meet the requirements of Title 4, Subtitle 25 of the Housing and Community Development Article.
(g)    An individual or a corporation may not claim the credit allowed under this section for a project for any taxable year in which the owner of the project is in default under any regulatory agreement required with respect to the project under § 4–2502 of the Housing and Community Development Article.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 7 - Income Tax Credits › Section 10-750 - Donation to a Qualified Permanent Endowment Fund at an Institution of Higher Education. [Effective Until December 31, 2028]

// EFFECTIVE UNTIL DECEMBER 31, 2028 PER CHAPTER 77 OF 2022 //
(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Donation” means an irrevocable gift of cash.
(3)    “Institution of higher education” means Bowie State University, Coppin State University, Morgan State University, or University of Maryland Eastern Shore.
(4)    “Qualified permanent endowment fund” means a fund that is:
(i)    held in perpetuity by an institution of higher education; and
(ii)    used to benefit the institution of higher education or its students.
(b)    (1)    Subject to the limitations of this section, for the taxable year in which a taxpayer makes a donation to a qualified permanent endowment fund at an institution of higher education, the taxpayer may claim a credit against the State income tax in the amount stated on the tax credit certificate issued under subsection (c) of this section.
(2)    If the credit allowed under this section in any taxable year exceeds the State income tax for that taxable year, any unused credit may be carried forward and applied to succeeding taxable years until the full amount of the credit is used.
(c)    (1)    On application by a taxpayer, the Comptroller shall issue a credit certificate in the amount of 25% of a proposed donation to a qualified permanent endowment fund at an institution of higher education.
(2)    The application shall contain:
(i)    the names of the taxpayer, the institution of higher education, and the qualified permanent endowment fund to which the donation will be made;
(ii)    the taxable year in which the donation will be made;
(iii)    the amount of the donation; and
(iv)    any other information that the Comptroller requires.
(3)    The Comptroller shall approve all applications that qualify for a tax credit certificate under this subsection:
(i)    on a first–come, first–served basis; and
(ii)    in a timely manner.
(4)    (i)    For each taxable year, the total amount of tax credit certificates certified by the Comptroller under this section may not exceed $240,000.
(ii)    1.    The Comptroller shall make available 25% of the amount of credits authorized under subparagraph (i) of this paragraph for donations to qualified permanent endowment funds at each institution of higher education.
2.    If the total amount of tax credit certificates certified under this section for an institution of higher education during a taxable year is less than the amount made available for the institution of higher education under this subparagraph, any excess amount may be certified under tax credit certificates for the institution of higher education for the next taxable year.
(d)    The Comptroller shall adopt regulations to carry out the provisions of this section, including the criteria and procedures for application for, approval of, and monitoring eligibility for the tax credit authorized under this section.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 7 - Income Tax Credits › Section 10-751 - Earned Income Credit Against State Income Tax for Qualified Children -- Reductions

// EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTER 40 OF 2021 //
(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Qualified child” means a dependent of a taxpayer, if the dependent:
(i)    is a dependent for purposes of § 152 of the Internal Revenue Code; and
(ii)    1.    is under the age of 17 years; and
2.    is a child with a disability, as defined under § 8–401 of the Education Article.
(3)    “Taxpayer” means:
(i)    an individual filing an income tax return; or
(ii)    a married couple filing a joint income tax return.
(b)    A taxpayer who has federal adjusted gross income for the taxable year of $6,000 or less may claim a credit against the State income tax for each qualified child in an amount equal to $500.
(c)    The amount of the credit allowed under subsection (b) of this section for a qualified child shall be reduced, but not below zero, by the amount of any federal child tax credit claimed against the federal income tax for the qualified child under § 24 of the Internal Revenue Code.
(d)    If the credit allowed under this section in any taxable year exceeds the State income tax for that taxable year, the taxpayer may claim a refund in the amount of the excess.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 7 - Income Tax Credits › Section 10-753 - Tax Credit for Catalytic Revitalization Projects

(a)    In this section, “nonprofit organization” has the meaning stated in § 1–101 of the Housing and Community Development Article.
(b)    An individual, a nonprofit organization, or a business entity may claim a credit against the State income tax in accordance with Title 6, Subtitle 8 of the Housing and Community Development Article for new construction costs and rehabilitation costs for catalytic revitalization projects.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 7 - Income Tax Credits › Section 10-754 - Tax Credit for Residents 65 Years or Older -- Amount -- Limitations

(a)    In this section, “eligible taxpayer” means a resident who, on the last day of the taxable year, is at least 65 years old.
(b)    Except as provided in subsection (c) of this section and subject to subsection (d) of this section, an eligible taxpayer may claim a credit against the State income tax in an amount equal to:
(1)    $1,000 for an eligible taxpayer, other than an individual described under item (2) of this subsection, whose federal adjusted gross income does not exceed $100,000; or
(2)    for spouses filing a joint return or for a surviving spouse or head of household as defined in § 2 of the Internal Revenue Code whose federal adjusted gross income does not exceed $150,000:
(i)    except as provided in item (ii) of this item, $1,750; or
(ii)    if only one of the individuals filing the joint return is an eligible taxpayer, $1,000.
(c)    For a taxable year in which the September General Fund estimate for the current fiscal year in the September Board of Revenue Estimates report issued during the taxable year is more than 7.5% below the March General Fund estimate for the current fiscal year in the March Board of Revenue Estimates report issued in the taxable year, the amount of the credit allowed under subsection (b) of this section is limited to:
(1)    $500 for an eligible taxpayer, other than an individual described under item (2) of this subsection, whose federal adjusted gross income is at least $50,000 but does not exceed $100,000; or
(2)    for spouses filing a joint return or for a surviving spouse or head of household as defined in § 2 of the Internal Revenue Code whose federal adjusted gross income is at least $100,000 but does not exceed $150,000:
(i)    except as provided in item (ii) of this item, $875; or
(ii)    if only one of the individuals filing the joint return is an eligible taxpayer, $500.
(d)    If the credit allowed under this section in any taxable year exceeds the State income tax for that taxable year, the unused amount of the credit may not be carried over to any other taxable year.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 7 - Income Tax Credits › Section 10-755 - Work Opportunity Tax Credit -- Amount -- Employer Organizations -- No Carry Over for Unused Credit -- Reports. [Effective Until June 30, 2029]

// EFFECTIVE UNTIL JUNE 30, 2029 PER CHAPTERS 5 AND 6 OF 2022 //
(a)    In this section, “federal work opportunity credit” means the work opportunity tax credit allowed under § 51 of the Internal Revenue Code.
(b)    An employer may claim a credit against the State income tax for wages paid or incurred by the employer during the taxable year to an individual with barriers to employment who is employed in the State in an amount equal to the lesser of:
(1)    50% of the federal work opportunity credit properly claimed for the taxable year by an employer on the employer’s federal income tax return with respect to those wages, excluding any amount carried back or forward from another taxable year in accordance with § 39 of the Internal Revenue Code; or
(2)    except in the case of an employer that is an organization exempt from taxation under § 501(c) of the Internal Revenue Code, the State income tax imposed for that taxable year.
(c)    An employer that is an organization exempt from taxation under § 501(c) of the Internal Revenue Code may apply the credit under this section as a credit for the payment to the Comptroller of taxes that the organization:
(1)    is required to withhold from the wages of employees under § 10–908 of this title; and
(2)    is required to pay to the Comptroller under § 10–906(a) of this title.
(d)    The unused amount of the credit under this section may not be carried over to any other taxable year.
(e)    On or before December 31, 2028, the Department of Legislative Services shall prepare a tax credit evaluation in accordance with Title 1, Subtitle 3 of this article on the tax credit authorized under this section and report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on the tax credit evaluation.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 8 - Returns and Declarations › Part III - Returns and Declarations Required › Section 10-820 - Returns and Declarations of Individuals or Partnerships

(a)    (1)    Except as provided in paragraph (3) of this subsection, an individual or partnership 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 April 15th of the next taxable year; or
(ii)    if the 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 the date on which a partnership is dissolved or liquidated or withdraws voluntarily or involuntarily from the State, the partnership shall complete and file with the Comptroller an income tax return.
(3)    If the due date for a federal income tax return filed electronically is later than April 15th of the next taxable year, the due date for an individual to complete and file a Maryland income tax return shall be the due date for filing the individual’s federal income tax return, if the individual:
(i)    files the Maryland income tax return electronically; and
(ii)    electronically pays any balance due with the return.
(b)    (1)    Except as provided in subsections (c) and (d) of this section, an individual required under § 10-815 of this subtitle to file a declaration of estimated income tax for a taxable year shall complete and file with the Comptroller:
(i)    an initial declaration on or before April 15 of that year; and
(ii)    a quarterly estimated income tax return on or before June 15, September 15, and January 15 after the filing of the initial declaration.
(2)    An individual shall file a declaration that was not filed on April 15 or an amended declaration, on any date allowed in paragraph (1)(ii) of this subsection for filing a quarterly estimated income tax return.
(3)    If an individual elects to pay the income tax in full on or before January 31, instead of filing the quarterly estimated income tax return required on January 15, the individual shall file a final income tax return on or before January 31.
(c)    If an individual required to file a declaration of estimated income tax has estimated gross income from fishing or farming, including oyster farming, that is at least 2/3 of the total estimated income for a taxable year, the individual may complete and file with the Comptroller:
(1)    a declaration of estimated income tax for that taxable year on or before January 15 of the next taxable year; or
(2)    an income tax return for that taxable year on or before March 1 of the next taxable year.
(d)    An individual required to file a declaration of estimated income tax under § 10-815(b) of this subtitle shall complete and file with the Comptroller, within 60 days after the individual receives income from wagering:
(1)    a declaration of estimated income tax; or
(2)    if the individual has filed a declaration during that taxable year, an amended declaration.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - General › Title 10 - Income Tax › Subtitle 9 - Tax Payment › Part I - Tax Payment Generally › Section 10-902 - Payment of Estimated Tax

(a)    Except as otherwise provided in this section, each individual, partnership, or corporation required to file quarterly estimated income tax returns shall pay:
(1)    at least 25% of the estimated income tax shown on the declaration or amended declaration for a taxable year:
(i)    with the declaration or amended declaration that covers that year; and
(ii)    with each quarterly return for that year; and
(2)    any unpaid income tax for the year shown on the income tax return that covers that year, with the return.
(b)    If an individual under subsection (a) of this section files a final income tax return on or before January 31 of a taxable year, as allowed under § 10-820(b)(3) of this title instead of paying 25% of the estimated income tax shown on the declaration or amended declaration for that year with the estimated tax return on January 15, the individual shall pay in full the unpaid income tax for that year with the final return.
(c)    If an individual with estimated income from fishing or farming files the declaration or the return on the dates allowed under § 10-820(c) of this title, the individual shall pay in full the income tax shown on the return for that taxable year on or before March 1 of the next year.
(d)    An individual who receives income from wagering not subject to withholding under § 10-906 of this subtitle shall pay in full the income tax on that income with the estimated tax return that covers the period in which the individual receives that income.
(e)    (1)    Subject to paragraph (2) of this subsection, a fiduciary may use the annualization method as allowed for federal income tax purposes under § 6654(d)(2)(B) of the Internal Revenue Code to determine the amount of estimated tax required to be paid.
(2)    For purposes of this subsection, § 6654(d)(2)(B)(i) of the Internal Revenue Code shall be applied by in each instance substituting “ending before the date one month before the due date for the installment” for “ending before the due date for the installment”.