Maryland Statutes
Title 10 - Income Tax
Subtitle 3 - Maryland Taxable Income Calculations for Corporation

Part I - Maryland Taxable Income for Corporation

Section 10-301 - In General - The Maryland taxable income of a corporation is its Maryland...

Part II - Maryland Modified Income

Section 10-304 - In General - Except as provided in Subtitle 4 of this title, the...

Section 10-305 - Additions to Federal Taxable Income -- Addbacks of Federal Adjustments - (a) To the extent excluded from federal taxable income, the...

Section 10-306 - Additions to Federal Taxable Income -- State Adjustments - (a) In addition to the modification under § 10–305 of...

Section 10-306.1 - Determination of Income for Corporations - (a) (1) In this section the following words have the...

Section 10-306.2 - Captive Real Estate Investment Trusts - (a) In this section: (1) “captive REIT” means a corporation,...

Section 10-307 - Subtractions From Federal Taxable Income - (a) To the extent included in federal taxable income, the...

Section 10-308 - Additional Subtractions - (a) In addition to the modification under § 10–307 of...

Section 10-309 - Electricity and Gas Companies - (a) In addition to the modifications under §§ 10-307 and...

Section 10-310 - Additional Modifications - In addition to the modifications under §§ 10-305 through 10-309...