Computation of State income tax -- In year of rate change

  1. Law
  2. Maryland Code
  3. General
  4. Income Tax
  5. Tax Computation
  6. Computation of State income tax -- In year of rate change

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    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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