Maryland Statutes
§ 10-501
Maryland § 10-501
This text of Maryland § 10-501 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 10-501 (2026).
Text
A person who files a federal income tax return shall compute Maryland taxable income for the same annual accounting period and by the same accounting method that is used to compute the income reported on the federal return.
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Bluebook (online)
Maryland § 10-501, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/10-501.