Maryland § 10-108
Full text of Maryland Maryland Code § 10-108, with citation guidance and answers to common questions.
§ 10-108.
(a) Except as provided in subsection (c) of this section and unless expressly provided otherwise by law, an amendment of the Internal Revenue Code that affects the determination of federal adjusted gross income or federal taxable income, does not affect the determination of Maryland taxable income under this title for:
(1) any taxable year that begins in the calendar year in which the amendment is enacted; or
(2) any taxable year that precedes the calendar year in which the amendment is enacted.
(b) Within 60 days after an amendment of the Internal Revenue Code is enacted, the Comptroller shall prepare and submit to the Governor and, subject to § 2–1257 of the State Government Article, the President of the Senate and the Speaker of the House a report that outlines:
(1) the changes in the Internal Revenue Code; and
(2) the impact of those changes on State revenue and on various classes and types of taxpayers.
(c) Subsection (a) of this section does not apply to an amendment of the Internal Revenue Code if the Comptroller determines that the impact of the amendment on State income tax revenue is less than $5,000,000 for:
(1) the fiscal year that begins during the calendar year in which the amendment is enacted; or
(2) any fiscal year that precedes the calendar year in which the amendment is enacted.
Frequently Asked Questions About Maryland § 10-108
What does Maryland Code § 10-108 cover?
Section 10-108 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 10-108?
A common citation format is "Maryland Code § 10-108" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 10-108 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.