Requiring that certain sales of tangible personal property be included in the numerator of the sales factor used for apportioning a corporation's income to the State under certain circumstances; requiring certain corporations to compute Maryland taxable income using a certain combined reporting method; authorizing certain corporations, subject to regulations adopted by the Comptroller, to determine certain income using a certain method; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2020
( 10-402, 10-402.1, 10-402.2, 10-811 )
Last Updated: 9/22/2020 2:59 PM