§ 10-604

Md. Code Ann., Tax-Gen. § 10-604

County income tax

Effective May 13, 1999Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 2, § 3; Acts 1997, c. 4, § 1, eff. July 1, 1997; Acts 1998, c. 399, § 1, eff. May 12, 1998; Acts 1999, c. 493, § 1, eff. May 13, 1999.State of Maryland

Except as otherwise provided in this subtitle, an individual shall compute the county income tax by applying the county tax rate in § 10-106 of this title to Maryland taxable income.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 2, § 3; Acts 1997, c. 4, § 1, eff. July 1, 1997; Acts 1998, c. 399, § 1, eff. May 12, 1998; Acts 1999, c. 493, § 1, eff. May 13, 1999.