Md. Code, Tax - General § 10-201
This is the official text of Md. Code, Tax - General § 10-201, part of Maryland’s Code, Tax - General — governs state taxation.
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§10–201.
Official statutory text
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.
(1) the exemptions allowed under Part III of this subtitle; and
(2) the deductions allowed under Part IV of this subtitle.
Status: in_force · Read it on the official government site
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