§ 10–503
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-503 (2026)
Title 10. Income Tax
Subtitle 5. Accounting Period
§ 10–503LinkCopy Citation
The taxable year of an individual terminates on the date of death.
Statutes in effect as of October 1, 2026.