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2020 Maryland Statutes
Tax - General
Title 10 - Income Tax
Subtitle 1 - Definitions; General Provisions
- Section 10-101 - Definitions
- Section 10-102 - Imposition of Tax -- in General
- Section 10-102.1 - Imposition of Tax -- Certain S Corporations and Partnerships
- Section 10-103 - County Income Tax
- Section 10-104 - Exemptions
- Section 10-105 - State Income Tax Rates
- Section 10-106 - County Income Tax Rate
- Section 10-106.1 - Individuals Subject to State Tax but Not County Tax
- Section 10-107 - Application of Federal Income Tax Law
- Section 10-108 - Effect of Amendment of Internal Revenue Code; Report by Comptroller
- Section 10-109 - Authorization to Distribute, Apportion, or Allocate Certain Tax Attributes Between and Among Organizations
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