# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 02 — Individual

#### Regulation .09 Maryland Taxable Income of a Nonresident.

*COMAR 03.04.02.09*

The Maryland taxable income of a nonresident individual is the individual's Maryland adjusted gross income less the:

A. Exemptions allowed a nonresident under Regulation .07 of this chapter; and

B. Deductions allowed a nonresident under Regulation .08 of this chapter.