§ 10–201
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-201 (2026)
Title 10. Income Tax
Subtitle 2. Maryland Taxable Income Calculations for Individual
§ 10–201LinkCopy Citation
An individual shall calculate Maryland taxable income by subtracting from the individual’s Maryland adjusted gross income calculated under Part II of this subtitle an amount that equals:
(1)
the exemptions allowed under Part III of this subtitle; and
(2)
the deductions allowed under Part IV of this subtitle.