# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 6. Tax Computation

#### Section 10-604

Except as otherwise provided in this subtitle, an individual shall compute the county income tax by applying the county tax rate in Sec. 10-106 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)