Maryland Statutes
§ 10-504
Maryland § 10-504
This text of Maryland § 10-504 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 § 10-504 (2026).
Text
(a)A person may change the accounting period used to compute Maryland taxable income to any other period that the Comptroller approves.
(b)If a person changes accounting periods, the person shall file a separate return for the period between the close of the previous accounting period and the beginning of the newly adopted accounting period.
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Bluebook (online)
Maryland § 10-504, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/10-504.