§ 10-201. In general

Latest version.

   An individual shall calculate Maryland taxable income by subtracting from the individual's Maryland adjusted gross income calculated under Part II of this subtitle an amount that equals:

   (1) the exemptions allowed under Part III of this subtitle; and

   (2) the deductions allowed under Part IV of this subtitle.

HISTORY: 1988, ch. 2, § 1.

                    
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