WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Defined terms: "Fiduciary" § 10-101
"Individual" § 10-801

10-802. RESERVED.

10-803. RESERVED.

PART II. RETURNS AND DECLARATIONS GENERALLY.

10-804. REQUIREMENTS GENERALLY.

(A)  FILING.

EACH PERSON REQUIRED UNDER THIS SUBTITLE TO FILE AN INCOME
TAX RETURN OR ESTIMATED INCOME TAX DECLARATION OR RETURN SHALL
FILE A RETURN OR DECLARATION WITH THE COMPTROLLER, WHETHER OR
NOT:

(1)  THE PERSON OWES INCOME TAX; OR

(2)  THE COMPTROLLER SENDS THE PERSON A FORM OR
OTHERWISE REQUESTS THAT THE RETURN OR DECLARATION BE FILED.

(B)  OATHS AND SIGNATURE.

EACH INCOME TAX RETURN AND ESTIMATED INCOME TAX DECLARATION
AND RETURN SHALL BE:

(1)  SIGNED IN THE SAME MANNER REQUIRED FOR THE
SIGNING OF A FEDERAL RETURN UNDER §§ 6061 THROUGH 6064 OF THE
INTERNAL REVENUE CODE; AND

(2)  MADE UNDER OATH.

(C)  OTHER REQUIREMENTS.

EACH PERSON REQUIRED UNDER THIS SUBTITLE TO FILE AN INCOME
TAX RETURN OR ESTIMATED INCOME TAX DECLARATION OR RETURN SHALL:

(1)  COMPLY WITH THE REGULATIONS OF THE COMPTROLLER;

(2)  KEEP THE RECORDS THAT THE COMPTROLLER REQUIRES;
AND

(3)  ATTACH TO AN INCOME TAX RETURN OR OTHERWISE FILE
WITH THE COMPTROLLER ANY RECORDS OR STATEMENTS THAT THE
COMPTROLLER REQUIRES, INCLUDING:

(I) FOR AN INDIVIDUAL WHO HAS INCOME TAX
WITHHELD FROM WAGES OR OTHER PAYMENTS, A COPY OF THE STATEMENT
FROM THE PERSON WHO WITHHOLDS THE TAX THAT STATES:

1. THE AMOUNT OF WAGES PAID AND THE
INCOME TAX WITHHELD; OR

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