Requiring certain retail trade and food services corporations to compute Maryland taxable income using a certain method; requiring, subject to regulations, certain groups of retail trade and food services corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; requiring the Comptroller to report to the General Assembly by March 31 each year an estimate of the total additional tax review resulting from the combined reporting method; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2018
( 10-402.1, 10-402.2, 10-811 )
Last Updated: 2/3/2020 2:34 PM