Ch. 3

2007 Laws of Maryland

(IV) 4.75% OF MARYLAND TAXABLE INCOME OF $22,501
$3,001 THROUGH $200,000;

(v) 6% 5% OF MARYLAND TAXABLE INCOME OF $200,001

THROUGH $500,000 $350.000:

(VI) 5.25% of Maryland taxable income of $350.001

THROUGH $500.000; AND

(VI) (VII) 6.5% 5.5% OF MARYLAND TAXABLE INCOME IN

EXCESS OF $500,000.

(c)       For a husband and wife filing a joint income tax return, the rates
specified in subsection (a) of this section apply to the joint Maryland taxable income of
the husband and wife.

(D)     FOR A NONRESIDENT:

(1)     THE RATES SPECIFIED IN SUBSECTION (A) OF THIS SECTION
APPLY TO THE NONRESIDENT'S MARYLAND TAXABLE INCOME, CALCULATED
WITHOUT REGARD TO THE SUBTRACTIONS UNDER § 10-210(B), (E), AND (F) OF
THIS TITLE; AND

(2)     THE STATE INCOME TAX IMPOSED EQUALS THE RESULT
OBTAINED UNDER ITEM (1) OF THIS SUBSECTION MULTIPLIED TIMES A
FRACTION:

(I) THE NUMERATOR OF WHICH IS THE NONRESIDENT'S

MARYLAND TAXABLE INCOME, CALCULATED WITH THE SUBTRACTIONS UNDER §
10-210(B), (E), AND (F) OF THIS TITLE; AND

(II) THE DENOMINATOR OF WHICH IS THE NONRESIDENT'S
MARYLAND TAXABLE INCOME, CALCULATED WITHOUT REGARD TO THE
SUBTRACTIONS UNDER § 10-210(B), (E), AND (F) OF THIS TITLE.

10-207.

(r) (1) In this subsection, "modified Maryland adjusted gross income"
means Maryland adjusted gross income determined separately for each spouse on a
joint return without regard to the subtraction allowed under this subsection.

(2) For a two-income married couple filing a joint return, the
subtraction under subsection (a) of this section includes the lesser of $1,200 or the

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