Ch. 2

LAWS OF MARYLAND

In item (2) of this section, the phrase "under the
provisions of § 312 of this subtitle", which formerly
modified the term "estimated" income tax, is deleted
as redundant.

Also in item (2) of this section, the former reference
to the return "in such form as prescribed by the
Comptroller" is deleted as unnecessary in light of §§
2-104 and 10-804 of this article.

Defined terms: "Income tax" § 1-101
"Individual" § 10-801

10-810. CORPORATION RETURN -- IN GENERAL.

A CORPORATION THAT, DURING A TAXABLE YEAR, HAS MARYLAND
TAXABLE INCOME SHALL FILE AN INCOME TAX RETURN.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 81, § 295.

The phrase "during a taxable year" is added to clarify
the income that a return covers.

The defined term "Maryland taxable income" is
substituted for the former reference to "income
allocable to this State under the provisions of § 316
hereof (and not exempted from taxation hereunder)",
for clarity and brevity.

The former reference to every "association (domestic
and foreign)" is deleted as included in the defined
term "corporation".

The former specific requirements of the return are
deleted as unnecessary in light of § 2-104 of this
article.

The fifth sentence of former Art. 81, § 295, which
subjected violations under this section to "the
penalty provisions", is deleted as surplusage.

As to S corporations, see revisor's note to § 10-823
of this subtitle.

Defined terms: "Corporation" § 10-101
"Income tax" § 1-101
"Maryland taxable income" § 1-101
"Taxable year" § 1-101

10-811. SAME -- AFFILIATED CORPORATIONS.

EACH MEMBER OF AN AFFILIATED GROUP OF CORPORATIONS SHALL
FILE A SEPARATE INCOME TAX RETURN.

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