Maryland Code > TAX – GENERAL > Title 10 > Subtitle 5 – Accounting Period
Current as of: 2023 | Check for updates
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Other versions
| § 10-501 | In general |
| § 10-502 | When federal return not filed |
| § 10-503 | When individual dies |
| § 10-504 | Changing accounting period |
Terms Used In Maryland Code > TAX - GENERAL > Title 10 > Subtitle 5 - Accounting Period
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See