Md. Code, Tax-Gen. § 10-310
Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
In addition to the modifications under §§ 10-305 through 10-309 of this subtitle, to determine Maryland modified income the federal taxable income of a corporation shall be adjusted as provided for an individual under § 10-210.1 of this title.
Md. Code, TG § 10-310