There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 10-501 - In general
MD Tax-Gen Code § 10-501 (2013) What's This?
§10-501.
A person who files a federal income tax return shall compute Maryland taxable income for the same annual accounting period and by the same accounting method that is used to compute the income reported on the federal return.
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