{"data":{"id":"us-md/md.-code-tax-general-10-107","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–107","heading":"","body":"To the extent practicable, the Comptroller shall apply the administrative and judicial interpretations of the federal income tax law to the administration of the income tax laws of this State.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-107","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"3ccf6eeb0a88309c8df46f16cf9f79146d2f14a1aa3ea5be4ff2f2645cd7a908","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-106.1","next":"us-md/md.-code-tax-general-10-108"},"notice":"GroundRules: Original legal text. Not legal advice."}