Multistate Manufacturers Reporting
The Tax Reform Act of 2007, as amended by Chapter 177 / 178 (Senate Bill 444 / House Bill 664) of the 2008 regular session of the General Assembly, each manufacturing corporation that has more than 25 employees and apportions its income under the single sales factor is required to file information reports with the Comptroller. These reports are required for tax years beginning after December 31, 2005. Tax year 2006 reports will be due October 15, 2008. Tax year 2007 reports are due by the Maryland extension due date for tax year 2007 corporate income tax returns (October 15, 2008 for calendar year taxpayers).