Maryland Election Law Section 13-309

      (a)      Subject to other provisions of this subtitle, a campaign finance entity shall file campaign finance reports as follows:

            (1)      except for a ballot issue committee, on or before the fourth Tuesday immediately preceding a primary election;

            (2)      except for a ballot issue committee, on or before the second Friday immediately preceding an election; and

            (3)      on or before the third Tuesday after a general election.

      (b)      (1)      This subsection does not apply to a continuing political committee.

            (2)      A campaign finance entity is subject to subsection (a) of this section and this subsection only as to the election for which the entity was formed.

            (3)      In addition to the campaign finance reports required under subsection (a) of this section, but subject to paragraph (4) of this subsection, a campaign finance entity shall file campaign finance reports on the third Wednesday in January.

            (4)      If a campaign finance entity has neither a cash balance nor an outstanding obligation at the end of a reporting period, a campaign finance report for that period, clearly marked as "final", shall be filed on or before the due date, and no further report is required.

      (c)      In addition to the campaign reports required under subsection (a) of this section, a continuing political committee shall file a campaign finance report on the third Wednesday in January of each year the committee is in existence.