Section 10-501 - In general. - Maryland Statutes

§ 10-501. In general.
 

A person who files a federal income tax return shall compute Maryland taxable income for the same annual accounting period and by the same accounting method that is used to compute the income reported on the federal return. 
 

[An. Code 1957, art. 81, § 284; 1988, ch. 2, § 1.]