Md. Code, Tax-Gen. § 10-107

Current with effective changes from the 2024 Legislative Session, chs. 2-507

Section 10-107 - Application of federal income tax law

To the extent practicable, the Comptroller shall apply the administrative and judicial interpretations of the federal income tax law to the administration of the income tax laws of this State.

Md. Code, TG § 10-107