(a)A person required to withhold income tax under § 10-906…#
(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, 2026, a…#
(b) For a taxable year beginning after December 31, 2026, a person shall file an income tax withholding return electronically.