Except as provided in § 10-105(d) of this title and except as otherwise provided in this subtitle, a person shall compute the State income tax by applying the tax rates in § 10-105 of this title to Maryland taxable income.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1993, c. 365; Acts 2007, 1st Sp. Sess., c. 3, § 1, eff. Jan. 1, 2008.