There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 10-107 - Application of federal income tax law
MD Tax-Gen Code § 10-107 (2013) What's This?
§10-107.
To the extent practicable, the Comptroller shall apply the administrative and judicial interpretations of the federal income tax law to the administration of the income tax laws of this State.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
