Plain Text Law

§ 10–501

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 10-501 (2026)
Title 10. Income Tax
Subtitle 5. Accounting Period

§ 10–501Copy Citation

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.