Definitions; General Provisions

  1. Law
  2. Maryland Code
  3. General
  4. Income Tax
  5. Definitions; General Provisions

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Section
10-101

Definitions

Section
10-102

Imposition of tax -- In general

Section
10-102.1

Imposition of tax -- Certain S corporations and partnerships

Section
10-103

County income tax

Section
10-104

Exemptions

Section
10-105

State income tax rates

Section
10-106

County income tax rate

Section
10-106.1

Individuals subject to State tax but not county tax.

Section
10-107

Application of federal income tax law

Section
10-108

Effect of amendment of Internal Revenue Code; report by Comptroller

Section
10-109

Authorization to distribute, apportion, or allocate certain tax attributes between and among organizations