Except as provided in Subtitle 4 of this title, the Maryland adjusted gross income of an individual is the individual's federal adjusted gross income for the taxable year as adjusted under this Part II of this subtitle.

Added as Tax-General § 10-204 by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Renumbered as Tax-General § 10-203 by Acts 1989, c. 178, § 1, eff. July 1, 1989. Amended by Acts 1991, c. 605; Acts 1992, 1st Sp. Sess., c. 1, § 6.

Formerly Art. 81, §§ 280, 282.