Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 04. INCOME TAX |
Chapter 03.04.03. Corporations |
Sec. 03.04.03.00. Notations |
Sec. 03.04.03.01. Scope |
Sec. 03.04.03.02. Definitions |
Sec. 03.04.03.03. Corporations Required to File |
Sec. 03.04.03.04. Filing of Returns |
Sec. 03.04.03.05. Computing the Tax |
Sec. 03.04.03.06. Other Forms, Returns, Schedules, and Statements |
Sec. 03.04.03.07. Losses, Audits, and Appeals |
Sec. 03.04.03.08. Apportionment of Income |
Sec. 03.04.03.09. Apportionment of Income—Motion Picture and Television Film Producers and Television Networks |
Sec. 03.04.03.10. Apportionment of Income—Single Sales Factor Apportionment for Manufacturing Corporations |
Sec. 03.04.03.9999. Administrative History |