Requiring that certain sales of tangible personal property be included in the numerator of the sales factor used for apportioning a corporation's income to the State under certain circumstances; requiring affiliated corporations to compute Maryland taxable income using a certain combined reporting method; authorizing certain corporations, subject to regulations adopted by the Comptroller, to determine certain income using the water's edge method; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2022, July 1, 2023
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Last Updated: 2/11/2022 2:29 PM