19. When are the information reports due?

The information reports are required for tax years beginning after December 31, 2005 and before January 1, 2011.

The information reports for tax year 2006 (a tax year beginning after December 31, 2005 and before January 1, 2007) must be submitted on or before October 15, 2008.

The information reports for tax years 2007 through 2010 must be submitted on or before seven months after the original due date of the corporation's Maryland tax return for the corresponding tax year.