Part II - MARYLAND MODIFIED INCOME
- Section 10-304 - In general
- Section 10-305 - Additions to federal taxable income - Addbacks of federal adjustments
- Section 10-306 - Additions to federal taxable income - State adjustments
- Section 10-306.1 - Determination of income for corporations
- Section 10-306.2 - Captive Real Estate Investment Trusts
- Section 10-307 - Subtractions from federal taxable income
- Section 10-308 - [Effective Until 7/1/2024] Additional subtractions
- Section 10-308 - [Effective 7/1/2024] Additional subtractions
- Section 10-309 - Electricity and gas companies
- Section 10-310 - Additional modifications