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§ 10-223. Tax return data base

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2019

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 2. Maryland Taxable Income Calculations for Individual (Refs & Annos)
Part IV. Deductions and Tax Preference Items (Refs & Annos)
Effective: July 1, 2019
MD Code, Tax - General, § 10-223
§ 10-223. Tax return data base
Currentness
In general
(a) Beginning with individual tax returns for the 1986 tax year, and for all subsequent tax years, the Comptroller shall collect and compile information from income tax returns regarding the various elements of the State income tax and, for the State and for each county and the City of Baltimore, the impact of those various elements on various classes of Maryland taxpayers and on revenues.
Contents of data base
(b) The data base shall be comprehensive and shall include the following:
(1) component items of federal adjusted gross income, including loss items and preference income;
(2) components of itemized deductions;
(3) components of Maryland addition and subtraction modifications; and
(4) the number of taxpayers reporting each of the elements contained in items (1), (2), and (3) of this subsection.
Reporting requirements
(c) On or before January 1 of the second year after returns are received for a tax year, the Comptroller shall submit to the Governor and, subject to § 2-1257 of the State Government Article, the President of the Senate and the Speaker of the House of Delegates a report providing the information compiled for that tax year.

Credits

Added by Acts 1994, c. 3, § 17, eff. Feb. 28, 1994. Amended by Acts 1997, c. 635, § 9, eff. July 1, 1997; Acts 1997, c. 636, § 9, eff. July 1, 1997; Acts 1998, c. 18, § 1, eff. Oct. 1, 1998; Acts 2019, c. 510, § 4, eff. July 1, 2019; Acts 2019, c. 511, § 4, eff. July 1, 2019.
MD Code, Tax - General, § 10-223, MD TAX GENERAL § 10-223
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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