Limiting the application of a provision that provides that amendments to the Internal Revenue Code do not affect the determination of Maryland taxable income only to amendments of the Internal Revenue Code that reduce the determination of federal adjusted gross income or federal taxable income; applying the Act to taxable years beginning after December 31, 2012; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2013
|Date Posted||Document Name|
|2/01/2013||Text - First - Income Tax - Effects of Internal Revenue Code Amendment|
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Last Updated: 2/3/2020 2:27 PM