{"data":{"id":"us-md/md.-code-tax-general-10-504","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–504","heading":"","body":"(a) A person may change the accounting period used to compute Maryland taxable income to any other period that the Comptroller approves.\n(b) If a person changes accounting periods, the person shall file a separate return for the period between the close of the previous accounting period and the beginning of the newly adopted accounting period.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-504","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"06be95fbfd455d0f1dff33f2f059d28ba47113715c9483dc03a586972ab77e2a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-503","next":"us-md/md.-code-tax-general-10-601"},"notice":"GroundRules: Original legal text. Not legal advice."}