Requiring affiliated retail trade and food services corporations with multiple locations to compute Maryland taxable income using a combined reporting method; authorizing certain corporations, subject to regulations adopted by the Comptroller, to determine certain income using the water's edge method; requiring, subject to regulations, certain groups of retail trade and food services corporations to file income tax returns reflecting the aggregate income tax liability of all members of the group; etc.
Bill File Type: Pre-Filed
Effective Date(s): July 1, 2021
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Last Updated: 4/1/2021 5:52 PM