§ 10-603. Tax rate change within taxable year
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 10-603
§ 10-603. Tax rate change within taxable year
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.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 285.
MD Code, Tax - General, § 10-603, MD TAX GENERAL § 10-603
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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