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§ 10-503. Death of taxpayer

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 5. Accounting Period (Refs & Annos)
MD Code, Tax - General, § 10-503
§ 10-503. Death of taxpayer
Currentness
The taxable year of an individual terminates on the date of death.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
MD Code, Tax - General, § 10-503, MD TAX GENERAL § 10-503
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document