Subtitle 1 - DEFINITIONS; GENERAL PROVISIONS
- Section 10-101 - Definitions
- Section 10-102 - Imposition of tax - In general
- Section 10-102.1 - Imposition of tax - Certain S corporations and partnerships
- Section 10-103 - County income tax
- Section 10-104 - Exemptions
- Section 10-105 - State income tax rates
- Section 10-106 - County income tax rate
- Section 10-106.1 - Individuals subject to State tax but not county tax
- Section 10-107 - Application of federal income tax law
- Section 10-108 - Effect of amendment of Internal Revenue Code; report by Comptroller
- Section 10-109 - Authorization to distribute, apportion, or allocate certain tax attributes between and among organizations
- Section 10-110 - [Repealed]