# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 3. Maryland Taxable Income Calculations for Corporation

#### Section 10-301

The Maryland taxable income of a corporation is its Maryland modified income as allocated to the State under Subtitle 4 of this title.

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