§ 10-818. Public inspection of tax returns

Latest version.

   (a) Requirement. -- 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) Time and place. -- 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.

HISTORY: 1990, ch. 700.

                    
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