Maryland Statutes
Subtitle 5 - Accounting Period
Section 10-501 - In General

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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Structure Maryland Statutes

Maryland Statutes

Tax - General

Title 10 - Income Tax

Subtitle 5 - Accounting Period

Section 10-501 - In General

Section 10-502 - When Federal Return Not Filed

Section 10-503 - When Individual Dies

Section 10-504 - Changing Accounting Period