Home/Maryland/Statutes/Article gtg: Tax - General/Title: 10/§ 10-501
Maryland Statutes

§ 10-501

Maryland·Article gtg Tax - General·Title 10
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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Nearby Sections

15
§ 10-101
§ 10-101
§ 10-102
§ 10-102
§ 10-102.1
§ 10-102.1
§ 10-103
§ 10-103
§ 10-104
§ 10-104
§ 10-105
§ 10-105
§ 10-106
§ 10-106
§ 10-106.1
§ 10-106.1
§ 10-107
§ 10-107
§ 10-108
§ 10-108
§ 10-109
§ 10-109
§ 10-201
§ 10-201
§ 10-203
§ 10-203
§ 10-204
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§ 10-205
§ 10-205
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