Maryland § 10-812
Full text of Maryland Maryland Code § 10-812, with citation guidance and answers to common questions.
§ 10-812.
(a) A corporation exempt from income tax under § 10-104 of this title shall file an income tax return if the corporation:
(1) has unrelated business taxable income, as defined under § 512 of the Internal Revenue Code;
(2) is exempt from taxation under § 501(c)(2) of the Internal Revenue Code; or
(3) is an S corporation that is incorporated or does business in the State.
(b) An organization that is exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code may file an income tax return to claim a refund under § 10-714 of this title.
Frequently Asked Questions About Maryland § 10-812
What does Maryland Code § 10-812 cover?
Section 10-812 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 § 10-812?
A common citation format is "Maryland Code § 10-812" (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 § 10-812 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.