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2020 Maryland Statutes
Tax - General
Title 10 - Income Tax
Subtitle 5 - Accounting Period
Section 10-504 - Changing Accounting Period
Universal Citation: MD. Tax - General Code Ann. § 10-504 (2020)
(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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