COMAR 03.04.15.03 — § 3 Exceptions.

.03 Exceptions.
A.
An organization exempt from taxation under §501(c)(3) or (4) of the Internal Revenue Code claiming a credit against the payment to the Comptroller of taxes that the organization is required to withhold from the wages of employees is exempt from the electronic filing requirements under this chapter.
B.
A taxpayer claiming a business tax credit against fiduciary income tax is exempt from the electronic filing requirements under this chapter.
C.
An individual claiming the Sustainable Communities Tax Credit is exempt from the electronic filing requirements under this chapter.