This chapter provides specific guidance to banking and similar institutions subject to the Maryland income tax laws.

Authority: Tax-General Article, §§2-103, 10-306.1, and 10-402(d), Annotated Code of Maryland

Effective date: January 1, 1998 (24:12 Md. R. 861)

Regulation .02B amended effective June 25, 2001 (28:12 Md. R. 1103); April 19, 2010 (37:8 Md. R. 614)

Regulation .03 amended effective June 25, 2001 (28:12 Md. R. 1103); May 2, 2022 (49:9 Md. R. 529)

Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1613)