Maryland § 10-818
Full text of Maryland Maryland Code § 10-818, with citation guidance and answers to common questions.
§ 10-818.
(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.
(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.
Frequently Asked Questions About Maryland § 10-818
What does Maryland Code § 10-818 cover?
Section 10-818 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 § 10-818?
A common citation format is "Maryland Code § 10-818" (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 § 10-818 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.