Section 10-827 - Information return - When federal information return not filed. - Maryland Statutes

§ 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. 
 

[An. Code 1957, art. 81, § 298; 1988, ch. 2, § 1; 1991, ch. 487, § 3.]