Maryland § 10-810
Full text of Maryland Maryland Code § 10-810, with citation guidance and answers to common questions.
§ 10-810.
(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.
Frequently Asked Questions About Maryland § 10-810
What does Maryland Code § 10-810 cover?
Section 10-810 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 10-810?
A common citation format is "Maryland Code § 10-810" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 10-810 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.