Md. Code, Tax - General § 10-502
This is the official text of Md. Code, Tax - General § 10-502, part of Maryland’s Code, Tax - General — governs state taxation.
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§10–502.
Official statutory text
(a) If a person does not file a federal income tax return, the person shall compute Maryland taxable income in accordance with the cash or accrual accounting method that:
(1) the person uses to compute income regularly in keeping the person’s books; or
(2) the Comptroller requires to reflect clearly the person’s income.
(b) If a person does not file a federal income tax return, the person shall compute Maryland taxable income:
(1) for the calendar year; or
(2) if the person keeps adequate records for an annual fiscal year accounting period, for the fiscal year.
(1) the person uses to compute income regularly in keeping the person’s books; or
(2) the Comptroller requires to reflect clearly the person’s income.
(b) If a person does not file a federal income tax return, the person shall compute Maryland taxable income:
(1) for the calendar year; or
(2) if the person keeps adequate records for an annual fiscal year accounting period, for the fiscal year.
Status: in_force · Read it on the official government site
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