Section 10-810 - Corporation return - In general. - Maryland Statutes

§ 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.]