Section 10-817 - Withholding returns(a) A person required to withhold income tax under § 10-906 of this title shall file an income tax withholding return.(b) For a taxable year beginning after December 31, , a person shall file an income tax withholding return electronically.Amended by 2024 Md. Laws, Ch. 730,Sec. 3, eff. 7/1/2024.Amended by 2024 Md. Laws, Ch. 729,Sec. 3, eff. 7/1/2024.