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Maryland Code, Tax-General § 10-603

Current as of January 01, 2025 | Updated by Findlaw Staff

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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Cite this article: FindLaw.com - Maryland Code, Tax-General § 10-603 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-10-603/

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