§ 10–504
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-504 (2026)
Title 10. Income Tax
Subtitle 5. Accounting Period
§ 10–504LinkCopy Citation
(a)
A person may change the accounting period used to compute Maryland taxable income to any other period that the Comptroller approves.
(b)
If a person changes accounting periods, the person shall file a separate return for the period between the close of the previous accounting period and the beginning of the newly adopted accounting period.