§ 10-102. Imposition of tax -- In general

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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.

HISTORY: An. Code 1957, art. 81, § 288; 1988, ch. 2, § 1; 1992, 1st Sp. Sess., ch. 1, § 6.

                    
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