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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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TAX - GENERAL |
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TITLE 10. INCOME TAX |
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SUBTITLE 2. MARYLAND TAXABLE INCOME CALCULATIONS FOR INDIVIDUAL |
| PART I. MARYLAND TAXABLE INCOME FOR INDIVIDUAL |
| § 10-201. In general |
| § 10-202. |
| PART II. MARYLAND ADJUSTED GROSS INCOME |
| § 10-203. In general |
| § 10-204. Additions to federal adjusted gross income -- Addbacks of federal adjustments |
| § 10-205. Additions to federal adjusted gross income -- State adjustments[Amendment subject to abrogation] |
| § 10-205. Additions to federal adjusted gross income -- State adjustments (Abrogation of amendments effective June 30, 2021.) |
| § 10-206. Additions to federal adjusted gross income -- Nonresidents |
| § 10-207. Subtractions from federal adjusted gross income -- In general[Amendment subject to abrogation] |
| § 10-207. Subtractions from federal adjusted gross income -- In general(Abrogation of amendment effective June 30, 2014.) |
| § 10-208. Subtractions from federal adjusted gross income -- State adjustments [Subject to amendment effective July 1, 2014; amended version follows this section] |
| § 10-208. Subtractions from federal adjusted gross income -- State adjustments(Amendment effective July 1, 2014.) |
| § 10-209. Subtractions from federal adjusted gross income -- Elderly or disabled individuals |
| § 10-210. Subtractions from federal adjusted gross income -- Nonresidents |
| § 10-210.1. Further modifications -- Depreciation deduction; net operating loss deduction. |
| PART III. EXEMPTIONS |
| § 10-211. Individuals other than fiduciaries |
| § 10-211.1. Eligibility for health care coverage[Section subject to abrogation] |
| § 10-211.1. Eligibility for health care coverage (Abrogation of section effective June 30, 2014.) |
| § 10-212. Fiduciaries |
| § 10-213. Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue, and Emergency Medical Services Personnel Subtraction Modification Program |
| § 10-215, 10-216. |
| PART IV. DEDUCTIONS AND TAX PREFERENCE ITEMS |
| § 10-217. Standard deduction |
| § 10-218. Itemized deductions -- In general |
| § 10-219. Itemized deductions -- Limitation for nonresident |
| § 10-220. Itemized deductions -- Limitation for part-year resident |
| § 10-221. Effect of amendment of Internal Revenue Code; report by Comptroller |
| § 10-222. Tax preference items |
| § 10-223. Collection and compilation of data regarding elements of tax and impact |