There is a newer version of the Maryland Code
Maryland Tax - General Section 10-901
§ 10-901.
  Except as otherwise provided in this subtitle, an individual, a partnership, or a corporation that has Maryland taxable income in a taxable year shall pay the income tax on that income with the return that covers that year.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.