Md. Code, Tax - General § 10-504

Md. Code, Tax - General § 10-504
in effect
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(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-504&enactments=falseFetched: 10/17/2026

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