# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 1. Definitions; General Provisions

#### Section 10-102

Except as provided in Sec. 10-104 of this subtitle, a tax is imposed on the Maryland taxable income of each individual and of each corporation.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)