There is a newer version of the Maryland Code
Maryland Tax - General Section 10-827
§ 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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.