Maryland Statutes
Subtitle 5 - Accounting Period
Section 10-503 - When Individual Dies

The taxable year of an individual terminates on the date of death.

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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