There is a newer version of the Maryland Code
Maryland Tax - General Section 10-504
§ 10-504.
  (a)   A person may change the accounting period used to compute Maryland taxable income to any other period that the Comptroller approves.
  (b)   If a person changes accounting periods, the person shall file a separate return for the period between the close of the previous accounting period and the beginning of the newly adopted accounting period.
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