Maryland Tax - General Section 10-502

      (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.