Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 11-502.2 — § 11-502.2
For periods beginning after December 31, 2026, a person shall file a sales and use tax return electronically.
Source: official text
Maryland Code — Tax-General + Tax-Property Articles
For periods beginning after December 31, 2026, a person shall file a sales and use tax return electronically.
Source: official text