Md. Code, Tax-Gen. § 10-603

Current with changes from the 2024 Legislative Session

Section 10-603 - Computation of State income tax - In year of rate change

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.

Md. Code, TG § 10-603