Maryland Code, TAX – GENERAL 10-817

Current as of: 2023 | Check for updates | Other versions

Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See

A person required to withhold income tax under § 10-906 of this title shall file an income tax withholding return.