Md. Code, Tax - General § 10-501

Md. Code, Tax - General § 10-501
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-501&enactments=falseFetched: 10/17/2026

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