§ 10-201
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/md/tax-general/10-201A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–201.
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.