# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 02 — Individual

#### Regulation .07 Exemptions Allowed a Nonresident.

*COMAR 03.04.02.07*

Whether or not a federal return is filed a nonresident may claim the personal and dependent exemptions provided for under Tax-General Article, §10-219, Annotated Code of Maryland.