There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 10-603 - Computation of State income tax -- In year of rate change
MD Tax-Gen Code § 10-603 (2013) What's This?
§10-603.
Unless an act that changes the State income tax rate provides otherwise, if the rate changes on a date other than the 1st day of the taxable year of a person, the person shall compute State income tax using the tax rate that applies to each part of the year.
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