Prohibiting the State Department of Assessments and Taxation from imposing a fee for the filing of specified documents by corporations or business entities with 10 or fewer employees; requiring specified corporations to compute Maryland taxable income using a specified combined reporting method; requiring, subject to specified regulations, specified groups of specified corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2015
|Date Posted||Document Name|
|2/11/2015||Text - First - Corporations and Business Entities - Filing Fees and Combined Reporting|
( 1-203 )
( 10-402.1, 10-402.2, 10-811 )
Last Updated: 2/3/2020 2:29 PM