Md. Code Ann., Tax-Gen. § 10-502 — § 10-502

(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.