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Code · Maryland · Tax - General

§ 10-603

51 words·~1 min read·/md/tax-general/10-603

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§10–603.
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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