Md. Code, Tax - General § 10-504
This is the official text of Md. Code, Tax - General § 10-504, part of Maryland’s Code, Tax - General — governs state taxation.
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§10–504.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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