Maryland Tax - General Section 10-105

      (a)      The State income tax rate for an individual is:

            (1)      2% of Maryland taxable income of $1 through $1,000;

            (2)      3% of Maryland taxable income of $1,001 through $2,000;

            (3)      4% of Maryland taxable income of $2,001 through $3,000; and

            (4)      for Maryland taxable income in excess of $3,000:

                  (i)      4.875% for a taxable year beginning after December 31, 1997 but before January 1, 1999;

                  (ii)      4.85% for a taxable year beginning after December 31, 1998 but before January 1, 2000;

                  (iii)      4.85% for a taxable year beginning after December 31, 1999 but before January 1, 2001;

                  (iv)      4.8% for a taxable year beginning after December 31, 2000 but before January 1, 2002; and

                  (v)      4.75% for a taxable year beginning after December 31, 2001.

      (b)      The State income tax rate for a corporation is 7% of Maryland taxable income.

      (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.