§ 10-818. Public inspection of tax returns

MD Tax-Gen Code § 10-818 (2019) (N/A)
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(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

(2)    for 3 years from the date the return was required to be filed.