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Definitions; General Provisions

State of Maryland

10-101Definitions 10-102Tax imposed on income of individuals and corporations 10-102.1S corporations and partnerships 10-103County income tax 10-104Exceptions to income tax 10-105State income tax rates 10-106County income tax rate 10-106.1Persons not subject to county income tax 10-107Application of federal income tax law 10-108Amendments to the Internal Revenue Code 10-109Distribution, apportionment, and allocation of gross income, deductions, credits, or allowances 10-110Repealed by Acts 2019, c. 6, § 6, eff. June 1, 2019