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§ 10-818. Public inspection of returns

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 8. Returns and Declarations (Refs & Annos)
Part II. Returns and Declarations Generally (Refs & Annos)
MD Code, Tax - General, § 10-818
§ 10-818. Public inspection of returns
Currentness
In general
(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.
Location of return
(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.

Credits

Added by Acts 1990, c. 700.
MD Code, Tax - General, § 10-818, MD TAX GENERAL § 10-818
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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