§ 10–301
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-301 (2026)
Title 10. Income Tax
Subtitle 3. Maryland Taxable Income Calculations for Corporation
§ 10–301LinkCopy Citation
The Maryland taxable income of a corporation is its Maryland modified income as allocated to the State under Subtitle 4 of this title.