Ch. 135

LAWS OF MARYLAND

10-812.

A corporation exempt from income tax under § 10-104 of this
title shall file an income tax return if the corporation:

(1)  has unrelated business taxable income, as defined
under § 512 of the Internal Revenue Code; [or]

(2)  is exempt from taxation under § 501(c)(2) of the
Internal Revenue Code; OR

(3)  IS AN S CORPORATION THAT IS INCORPORATED OR DOES
BUSINESS IN THE STATE.

10-822.

(a) [Except as provided in § 10-823 of this subtitle, a]
EACH person required under § 10-906 of this title to withhold
income tax shall complete and file with the Comptroller:

(1)  a quarterly income tax withholding return, on or
before the last day of the month that follows the calendar
quarter in which that income tax was withheld; or

(2)  if the person reasonably expects the total amount
of income tax required to be withheld in a quarterly period to be
$300 or more, a monthly income tax withholding return:

February 15;
March 15;
April 30;
15;

31;

August 15;
September 15;
October 31;

(i) for the month of January, on or before

(ii) for the month of February, on or before

(iii) for the month of March, on or before

(iv) for the month of April, on or before May

(v) for the month of May, on or before June 15;
(vi) for the month of June, on or before July

(vii) for the month of July, on or   before

(viii) for the month of August, on or     before

(ix) for the month of September, on or   before

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