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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 10-504

§ 10-504

Official textmgaleg.maryland.gov

# (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.

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In this article (40 sections)
  1. gtg-10-219 · § 10-219
  2. gtg-10-220 · § 10-220
  3. gtg-10-222 · § 10-222
  4. gtg-10-223 · § 10-223
  5. gtg-10-301 · § 10-301
  6. gtg-10-304 · § 10-304
  7. gtg-10-305 · § 10-305
  8. gtg-10-306.1 · § 10-306.1
  9. gtg-10-306.2 · § 10-306.2
  10. gtg-10-306 · § 10-306
  11. gtg-10-307 · § 10-307
  12. gtg-10-308 · § 10-308
  13. gtg-10-309 · § 10-309
  14. gtg-10-310 · § 10-310
  15. gtg-10-401 · § 10-401
  16. gtg-10-402 · § 10-402
  17. gtg-10-403 · § 10-403
  18. gtg-10-501 · § 10-501
  19. gtg-10-502 · § 10-502
  20. gtg-10-503 · § 10-503
  21. gtg-10-504 · § 10-504
  22. gtg-10-601 · § 10-601
  23. gtg-10-602 · § 10-602
  24. gtg-10-603 · § 10-603
  25. gtg-10-604 · § 10-604
  26. gtg-10-701.1 · § 10-701.1
  27. gtg-10-701 · § 10-701
  28. gtg-10-702 · § 10-702
  29. gtg-10-703.2 · § 10-703.2
  30. gtg-10-703 · § 10-703
  31. gtg-10-704.1 · § 10-704.1
  32. gtg-10-704.4 · § 10-704.4
  33. gtg-10-704.5 · § 10-704.5
  34. gtg-10-704.6 · § 10-704.6
  35. gtg-10-704.7 · § 10-704.7
  36. gtg-10-704.8 · § 10-704.8
  37. gtg-10-704 · § 10-704
  38. gtg-10-705 · § 10-705
  39. gtg-10-706 · § 10-706
  40. gtg-10-707 · § 10-707
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