Md. Code, Tax-Gen. § 10-201

Current with effective changes from the 2024 Legislative Session, chs. 2-507

Section 10-201 - In general

An individual shall calculate Maryland taxable income by subtracting from the individual's Maryland adjusted gross income calculated under Part II of this subtitle an amount that equals:

(1) the exemptions allowed under Part III of this subtitle; and

(2) the deductions allowed under Part IV of this subtitle.

Md. Code, TG § 10-201