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§ 10-310. Additional adjustments

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2009

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 3. Maryland Taxable Income Calculations for Corporation (Refs & Annos)
Part II. Maryland Modified Income (Refs & Annos)
Effective: July 1, 2009
MD Code, Tax - General, § 10-310
§ 10-310. Additional adjustments
In addition to the modifications under §§ 10-305 through 10-309 of this subtitle, to determine Maryland modified income the federal taxable income of a corporation shall be adjusted as provided for an individual under § 10-210.1 of this title.

Credits

Added by Acts 2002, c. 440, § 16, eff. July 1, 2002. Amended by Acts 2004, c. 430, § 4, eff. July 1, 2004; Acts 2009, c. 487, § 2, eff. July 1, 2009.
MD Code, Tax - General, § 10-310, MD TAX GENERAL § 10-310
Current through legislation effective through May 9, 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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