Maryland Election Law Section 13-316

      A campaign finance report required by § 13-304 of this subtitle shall be filed with one or more boards, as follows:

            (1)      for a personal treasurer, with the board where the certificate of candidacy of the candidate is filed;

            (2)      for a continuing political committee, with the State Board; and

            (3)      for each political committee other than a continuing political committee, with:

                  (i)      the State Board, if the political committee has supported or opposed a candidate whose certificate of candidacy is filed with the State Board;

                  (ii)      the State Board, if the political committee has promoted the success or defeat of a political party or any question to be submitted to a vote at an election in all or part of more than one county;

                  (iii)      the local board of a county, if the political committee has supported or opposed a candidate whose certificate of candidacy is filed with that board; and

                  (iv)      the local board of a county, if the political committee has promoted the success or defeat of a question to be submitted to a vote at an election only in that county.