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 corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; etc.
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( 1-203 )
( 10-402.1, 10-402.2, 10-811 )
Last Updated: 2/3/2020 2:30 PM