Md. Code, Tax - General § 10-201
Md. Code, Tax - General § 10-201
in effectAn 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=10-201&enactments=falseFetched: 10/17/2026
