§ 10-504
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/md/tax-general/10-504A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–504.
(a)A person may change the accounting period used to compute Maryland taxable income to any other period that the Comptroller approves.
(b)If a person changes accounting periods, the person shall file a separate return for the period between the close of the previous accounting period and the beginning of the newly adopted accounting period.