§ 10-504. Changing accounting period

MD Tax-Gen Code § 10-504 (2019) (N/A)
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(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.