# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 2. Maryland Taxable Income Calculations for Individual

#### Section 10-203

Except as provided in Subtitle 4 of this title, the Maryland adjusted gross income of an individual is the individual's federal adjusted gross income for the taxable year as adjusted under this Part II of this subtitle.

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