# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 1. Definitions; General Provisions

#### Section 10-107

To the extent practicable, the Comptroller shall apply the administrative and judicial interpretations of the federal income tax law to the administration of the income tax laws of this State.

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