Section 10-502 - When federal return not filed(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.