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.
Structure Maryland Statutes
Subtitle 3 - Maryland Taxable Income Calculations for Corporation
Part II - Maryland Modified Income
Section 10-305 - Additions to Federal Taxable Income -- Addbacks of Federal Adjustments
Section 10-306 - Additions to Federal Taxable Income -- State Adjustments
Section 10-306.1 - Determination of Income for Corporations
Section 10-306.2 - Captive Real Estate Investment Trusts
Section 10-307 - Subtractions From Federal Taxable Income
Section 10-308 - Additional Subtractions