Except as provided in § 10-104 of this subtitle, a tax is imposed on the Maryland taxable income of each individual and of each corporation.
Structure Maryland Statutes
Subtitle 1 - Definitions; General Provisions
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 10-105 - 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