§ 10–102
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-102 (2026)
Title 10. Income Tax
Subtitle 1. Definitions; General Provisions
§ 10–102LinkCopy Citation
Except as provided in § 10-104 of this subtitle, a tax is imposed on the Maryland taxable income of each individual and of each corporation.