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2013 Maryland Code
TAX - GENERAL
§ 10-827 - Information return -- When federal information return not filed


MD Tax-Gen Code § 10-827 (2013) What's This?

§10-827.

Each person making payments not reported on a federal information return shall complete and file with the Comptroller an information return that reports annuities, dividends, interest, premiums, rent, or other income, including salary, wages, or other compensation for personal services that are not subject to the withholding tax under Subtitle 9 of this title.

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