§ 10–603
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-603 (2026)
Title 10. Income Tax
Subtitle 6. Tax Computation
§ 10–603LinkCopy Citation
Unless an act that changes the State income tax rate provides otherwise, if the rate changes on a date other than the 1st day of the taxable year of a person, the person shall compute State income tax using the tax rate that applies to each part of the year.