Ch. 2

LAWS OF MARYLAND

10-107. APPLICATION OF FEDERAL INCOME TAX LAW.

TO THE EXTENT PRACTICABLE, THE COMPTROLLER SHALL APPLY THE
ADMINISTRATIVE AND JUDICIAL INTERPRETATIONS OF THE FEDERAL INCOME
TAX LAW TO THE ADMINISTRATION OF THE INCOME TAX LAWS OF THIS
STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the fourth sentence of
former Art. 81, § 304(a).

The phrase "to the administration of the income tax
laws of the State" is added for clarity.

As to administration of tax laws by the Comptroller,
see Title 2 of this article.

Defined terms: "Comptroller" § 1-101
"Income tax" § 1-101

SUBTITLE 2. MARYLAND TAXABLE INCOME
CALCULATIONS FOR INDIVIDUAL.

PART I. MARYLAND TAXABLE INCOME FOR INDIVIDUAL.

10-201. IN GENERAL.

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.

REVISOR'S NOTE: This section is new language added to state
expressly the Maryland taxable income calculations for
an individual.

Defined terms: "Individual" § 10-101
"Maryland taxable income" § 10-101

10-202. RESERVED.

10-203. RESERVED.

PART II. MARYLAND ADJUSTED GROSS INCOME.

10-204. IN GENERAL.

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:

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