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§ 2-104. Tax forms

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2014

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 2. Administration by Comptroller (Refs & Annos)
Subtitle 1. General Duties (Refs & Annos)
Effective: October 1, 2014
MD Code, Tax - General, § 2-104
§ 2-104. Tax forms
Currentness
In general
(a)(1) Subject to the requirements of § 2-110 of this subtitle and subsection (b) of this section, the Comptroller shall design the returns and other forms that, on completion, provide the information required for the administration of the tax laws listed in § 2-102 of this subtitle.
(2) The Comptroller shall include on the income tax forms required under paragraph (1) of this section that are updated on an annual basis a demonstrative representation of how much of each dollar that the General Fund receives is spent on the following categories:
(i) education;
(ii) health;
(iii) public safety; and
(iv) any other category included by the Comptroller.
(3) The demonstrative representation required under paragraph (2) of this subsection may be in the form of a graph or picture or a combination of graph and picture.
(4)(i) Subject to subparagraph (ii) of this paragraph, the Comptroller, in consultation with the Department of Budget and Management and the Department of Legislative Services, shall determine the manner in which the representation required under paragraph (2) of this subsection shall be presented and with which income tax forms the representation is to be included.
(ii) The Comptroller shall post the representation required under paragraph (2) of this subsection on the Comptroller's website and shall include it in instructions on the website for the same income tax forms that are selected under subparagraph (i) of this paragraph to include the representation.
Similarity to federal income tax forms
(b) Except for variations that the differences between the federal and State income tax laws require, the forms that the Comptroller designs to administer the income tax laws shall be similar to the forms used to administer the federal income tax laws.
Retention of income tax and sales and use tax returns
(c)(1) The Comptroller shall keep an income tax return for 5 years from the date the return is filed. After 5 years, the Comptroller may destroy the return.
(2) The Comptroller shall keep a sales and use tax return for 2 years from the date the return is filed. After 2 years, the Comptroller may destroy the return.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1997, c. 4, § 1, eff. July 1, 1997; Acts 1998, c. 147, § 1, eff. April 28, 1998; Acts 2014, c. 536, § 1, eff. Oct. 1, 2014; Acts 2014, c. 537, § 1, eff. Oct. 1, 2014.
Formerly Art. 2B, §§ 133, 136, 138; Art. 56, § 143, Art. 62A, § 4; Art. 81, §§ 128B, 301, 304, 336, 366, 386, 405, 416, 461.
MD Code, Tax - General, § 2-104, MD TAX GENERAL § 2-104
Current with legislation effective through July 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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