Md. Code, Tax - General § 10-603
This is the official text of Md. Code, Tax - General § 10-603, part of Maryland’s Code, Tax - General — governs state taxation.
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§10–603.
Official statutory text
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.
Status: in_force · Read it on the official government site
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