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Md. Code Regs. 03.04.03 – Corporations | Midpage
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Code of Maryland Regulations
Title 03
§ 04
Chapter 03
Md. Code Regs. 03.04.03
Corporations
Effective May 2, 2022
.01
Scope.
.02
Definitions.
.03
Corporations Required to File.
.04
Filing of Returns.
.05
Computing the Tax.
.06
Other Forms, Returns, Schedules, and Statements.
.07
Losses, Audits, and Appeals.
.08
Apportionment of Income.
.09
Apportionment of Income — Motion Picture and Television Film Producers and Television Networks.
.10
Apportionment of Income—Single Sales Factor Apportionment for Manufacturing Corporations.
.11
Donations to Diaper Banks and Other Charitable Entities.