§ 10–107
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-107 (2026)
Title 10. Income Tax
Subtitle 1. Definitions; General Provisions
§ 10–107LinkCopy Citation
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.