§ 10-203. In general

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Except as provided in Subtitle 4 of this title, the Maryland adjusted gross income of an individual is the individual's federal adjusted gross income for the taxable year as adjusted under this Part II of this subtitle.

HISTORY: An. Code 1957, art. 81, § 280, 282; 1988, ch. 2, § 1; 1989, ch. 178, § 1; 1991, ch. 605; 1992, 1st Sp. Sess., ch. 1, § 6.

                    
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