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2019 Maryland Code
Tax - General
Title 10 - Income Tax
Subtitle 1 - Definitions; General Provisions
§ 10-102. Imposition of tax -- In general
Universal Citation: MD Tax-Gen Code § 10-102 (2019)
Except as provided in § 10-104 of this subtitle, a tax is imposed on the Maryland taxable income of each individual and of each corporation.
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