Maryland Statutes
Title 10 - Income Tax
Subtitle 5 - Accounting Period

Section 10-501 - In General - A person who files a federal income tax return shall...

Section 10-502 - When Federal Return Not Filed - (a) If a person does not file a federal income...

Section 10-503 - When Individual Dies - The taxable year of an individual terminates on the date...

Section 10-504 - Changing Accounting Period - (a) A person may change the accounting period used to...