Ch. 700 LAWS OF MARYLAND

shall be continued for the purpose of performing such obligations.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect June 1, 1990.

Approved May 29, 1990.

CHAPTER 700
(House Bill 1478)

AN ACT concerning
Maryland Income Tax - Tax Returns of Exempt Organizations - Public Inspection

FOR the purpose of requiring certain organizations that are exempt from Maryland
income taxation to make available for public inspection any annual returns
required to be filed under the Maryland income tax law; and generally relating to
a requirement for certain exempt organizations to make certain annual returns
available for public inspection.

BY adding to

Article - Tax - General

Section 10-818

Annotated Code of Maryland

(1988 Volume and 1989 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

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

- 2908 -