In addition to the modifications under §§ 10-305 through 10-309 of this subtitle, to determine Maryland modified income the federal taxable income of a corporation shall be adjusted as provided for an individual under § 10-210.1 of this title.

Added by Acts 2002, c. 440, § 16, eff. July 1, 2002. Amended by Acts 2004, c. 430, § 4, eff. July 1, 2004; Acts 2009, c. 487, § 2, eff. July 1, 2009.