Code of Maryland Regulations
Title 03 - COMPTROLLER OF THE TREASURY
Subtitle 04 - INCOME TAX
Chapter 03.04.15 - Electronic Filing Requirements for Business Tax Credits
Section 03.04.15.03 - Exceptions
Universal Citation: MD Code Reg 03.04.15.03
Current through Register Vol. 51, No. 6, March 22, 2024
A. An organization exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code claiming a credit against the payment to the Comptroller of taxes that the organization is required to withhold from the wages of employees is exempt from the electronic filing requirements under this chapter.
B. A taxpayer claiming a business tax credit against fiduciary income tax is exempt from the electronic filing requirements under this chapter.
C. An individual claiming the Sustainable Communities Tax Credit is exempt from the electronic filing requirements under this chapter.
Disclaimer: These regulations may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
