Unless an act that changes the State income tax rate provides otherwise, if the rate changes on a date other than the 1st day of the taxable year of a person, the person shall compute State income tax using the tax rate that applies to each part of the year.
Structure Maryland Statutes
Section 10-601 - Computation of State Income Tax -- in General
Section 10-602 - Computation of State Income Tax -- From Income Tax Tables
Section 10-603 - Computation of State Income Tax -- in Year of Rate Change