2013 Maryland Code
TAX - GENERAL
§ 10-818 - Public inspection of tax returns
§10-818.
(a) Each organization that is exempt from taxation under § 10-104 of this title and is required to make its federal annual returns available for public inspection under § 6104(e) of the Internal Revenue Code shall also make available for public inspection any annual return required to be filed under this subtitle.
(b) A return required to be made available for public inspection under subsection (a) of this section shall be made available:
(1) at any office at which the organization’s federal returns are required to be made available; and
(2) for 3 years from the date the return was required to be filed.
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