{"data":{"id":"us-md/md.-code-tax-general-10-603","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–603","heading":"","body":"Unless an act that changes the State income tax rate provides otherwise, if the rate changes on a date other than the 1st day of the taxable year of a person, the person shall compute State income tax using the tax rate that applies to each part of the year.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-603","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"af9c849d5e5a04b2d5726f23fcec6bed9f0f53b50e8d6436a0fd2fb076115802","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-602","next":"us-md/md.-code-tax-general-10-604"},"notice":"GroundRules: Original legal text. Not legal advice."}