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2013 Maryland Code
TAX - GENERAL
§ 10-201 - In general
MD Tax-Gen Code § 10-201 (2013) What's This?
§10-201.
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.
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