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2023 Maryland Statutes
Tax - General
Title 10 - Income Tax
Subtitle 6 - Tax Computation
Section 10-603 - Computation of State Income Tax -- in Year of Rate Change
Universal Citation:
MD. Tax - General Code § 10-603 (2023)
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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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