# Tax - General (GTG)

## Title 10. Income Tax

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

#### Section 10-310

In addition to the modifications under Sec.Sec. 10-305 through 10-309 of this subtitle, to determine Maryland modified income the federal taxable income of a corporation shall be adjusted as provided for an individual under Sec. 10-210.1 of this title.

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