Ch. 2

LAWS OF MARYLAND

The second clause of former Art. 81, § 284(d), which
required tax computation based on a changed accounting
period, is deleted as surplusage.

Defined terms: "Comptroller" § 1-101
"Maryland taxable income" § 10-101
"Person" § 1-101

SUBTITLE 6. TAX COMPUTATION.

10-601. COMPUTATION OF STATE INCOME TAX -- IN GENERAL.

EXCEPT AS OTHERWISE PROVIDED IN THIS SUBTITLE, A PERSON.
SHALL COMPUTE THE STATE INCOME TAX BY APPLYING THE TAX RATE IN §
10-105 OF THIS TITLE TO MARYLAND TAXABLE INCOME.

REVISOR'S NOTE: This section is new language added to state
expressly the method for computing State income tax.

Defined terms: "Person" § 1-101
"Maryland taxable income" § 10-101
"State income tax" § 10-101

10-602. SAME -- FROM INCOME TAX TABLES.

EXCEPT FOR A FIDUCIARY, AN INDIVIDUAL WHO IS A RESIDENT MAY
ELECT TO COMPUTE STATE INCOME TAX FOR A TAXABLE YEAR FROM TAX
TABLES THAT THE COMPTROLLER HAS PREPARED, IF:

(1)  THE INDIVIDUAL:

(I)  REPORTS INCOME ON A CASH BASIS;

(II)  FILES A RETURN FOR THE FULL CALENDAR YEAR;

(III)  HAS MARYLAND ADJUSTED GROSS INCOME OF
$50,000 OR LESS; AND

(IV)  DOES NOT CLAIM CREDIT FOR TAX PAID ON
INCOME TO ANOTHER STATE; AND

(2)  FOR A MARRIED INDIVIDUAL WHO LIVES WITH A SPOUSE
AT ANY TIME DURING THE TAXABLE YEAR, THE SPOUSE.:

(I)  DOES NOT FILE A SEPARATE RETURN; OR

(II)  FILES A SEPARATE RETURN USING THE TAX

TABLES.

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

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