# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 6. Tax Computation

#### Section 10-601

Except as provided in Sec. 10-105(d) of this title and except as otherwise provided in this subtitle, a person shall compute the State income tax by applying the tax rates in Sec. 10-105 of this title to Maryland taxable income.

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