To the extent practicable, the Comptroller shall apply the administrative and judicial interpretations of the federal income tax law to the administration of the income tax laws of this State.
Structure Maryland Statutes
Subtitle 1 - Definitions; General Provisions
Section 10-102 - Imposition of Tax -- in General
Section 10-102.1 - Imposition of Tax -- Certain S Corporations and Partnerships
Section 10-103 - County Income Tax
Section 10-105 - State Income Tax Rates
Section 10-106 - County Income Tax Rate
Section 10-106.1 - Individuals Subject to State Tax but Not County Tax
Section 10-107 - Application of Federal Income Tax Law
Section 10-108 - Effect of Amendment of Internal Revenue Code; Report by Comptroller