(a) (1) By the next deadline for filing a campaign finance report after receiving a contribution specified in paragraph (2) of this subsection, a treasurer shall issue a campaign contribution receipt on the form that the State Board prescribes. (2) A campaign contribution receipt shall be mailed or delivered to each person who makes one or more contributions in the cumulative amount of $51 or more. (3) At the request of a contributor, a treasurer shall issue a campaign contribution receipt for any other contribution. (4) A campaign contribution receipt issued under this section is evidence of the contribution. (b) The information from a campaign contribution receipt shall be included in the campaign finance report filed by the treasurer under this title.
Maryland Legal Code