SB 360 Corporate Tax Fairness Act of 2022
Maryland 2022 Regular Session
Corporate Tax Fairness Act of 2022
SB-360
About SB-360
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 certain 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 a certain method; etc.
Bill Texts
Introduced 01/21/2022
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