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.
- Section 10-110 - Maryland Business Tax Reform Commission.
- Subtitle 2 - Maryland Taxable Income Calculations for Individual
- Section 10-201 - In general.
- Section 10-202 - [Reserved].
- Section 10-203 - In general.
- Section 10-204 - Additions to federal adjusted gross income - Addbacks of federal adjustments.
- Section 10-205 - Additions to federal adjusted gross income - State adjustments [Amendment subject to abrogation].
- Section 10-206 - Additions to federal adjusted gross income - Nonresidents.
- Section 10-207 - Subtractions from federal adjusted gross income - In general.
- Section 10-208 - Subtractions from federal adjusted gross income - State adjustments.
- Section 10-209 - Subtractions from federal adjusted gross income - Elderly or disabled individuals.
- Section 10-210 - Subtractions from federal adjusted gross income - Nonresidents.
- Section 10-210.1 - Further modifications - Depreciation deduction; net operating loss deduction.
- Section 10-211 - Individuals other than fiduciaries.
- Section 10-211.1 - Eligibility for health care coverage [Section subject to abrogation].
- Section 10-212 - Fiduciaries.
- Section 10-213 - Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue, and Emergency Medical Services Personnel Subtraction Modification Program.
- Section 10-215 - , 10-216. [Reserved].
- Section 10-217 - Standard deduction.
- Section 10-218 - Itemized deductions - In general.
- Section 10-219 - Itemized deductions - Limitation for nonresident.
- Section 10-220 - Itemized deductions - Limitation for part-year resident.
- Section 10-221 - [Transferred].
- Section 10-222 - Tax preference items.
- Section 10-223 - Collection and compilation of data regarding elements of tax and impact.
- Subtitle 3 - Maryland Taxable Income Calculations for Corporation
- Section 10-301 - In general.
- Section 10-302 - , 10-303. [Reserved].
- Section 10-304 - In general.
- Section 10-305 - Additions to federal taxable income - Addbacks of federal adjustments.
- Section 10-306 - Additions to federal taxable income - State adjustments.
- Section 10-306.1 - Determination of income for corporations.
- Section 10-306.2 - Captive Real Estate Investment Trusts.
- Section 10-307 - Subtractions from federal taxable income.
- Section 10-308 - Additional subtractions.
- Section 10-309 - Electricity and gas companies.
- Section 10-310 - Additional modifications.
- Subtitle 4 - Special Treatment of Income
- Subtitle 5 - Accounting Period
- Subtitle 6 - Tax Computation
- Subtitle 7 - Income Tax Credits
- Section 10-701 - Income tax withholdings and estimated tax payments made.
- Section 10-701.1 - For tax paid under § 10-102.1 of this title.
- Section 10-702 - For wages paid in enterprise zone.
- Section 10-703 - For tax paid by resident to another state.
- Section 10-703.1 - [Abrogated].
- Section 10-703.2 - Gains from installment sale of property in another state.
- Section 10-704 - For earned income.
- Section 10-704.1 - For purchase of Maryland-mined coal.
- Section 10-704.10 - For wages paid to qualified ex-felon employee [Section subject to abrogation].
- Section 10-704.2 - [Abrogated].
- Section 10-704.3 - [Abrogated].
- Section 10-704.4 - Credit for wages paid pursuant to Title 6, Subtitle 3 of the Economic Development Article.
- Section 10-704.5 - For certified rehabilitation.
- Section 10-704.6 - For neighborhood and community assistance.
- Section 10-704.7 - For wages, child care, and transportation for qualified employees with disabilities [Section subject to abrogation].
- Section 10-704.8 - For new job creating businesses.
- Section 10-704.9 - For commercial fertilizer costs.
- Section 10-705 - Evidence of entitlement required.
- Section 10-706 - Effect of credit on county and State income tax computation.
- Section 10-707 - For residential real estate property tax.
- Section 10-708 - For a telecommunications business.
- Section 10-709 - Low income tax credit.
- Section 10-710 - For long-term care insurance.
- Section 10-711 - For wages paid under student work-based learning program [Section subject to abrogation].
- Section 10-712 - [Repealed].
- Section 10-713 - Multijurisdictional electric companies.
- Section 10-714 - One Maryland Economic Development Tax Credits.
- Section 10-715 - For providing employee commuter benefits.
- Section 10-716 - For child care or dependent care.
- Section 10-717 - For classroom teacher advanced education.
- Section 10-718 - Eligible long-term care premiums.
- Section 10-719 - Costs of solar water heating property or photovoltaic property.
- Section 10-720 - Electricity produced from qualified energy resources.
- Section 10-721 - Qualified research and development expenses [Section subject to abrogation].
- Section 10-722 - Green buildings.
- Section 10-723 - Preservation and conservation easements.
- Section 10-724 - For aquaculture oyster floats.
- Section 10-725 - Biotechnology investment incentive tax credit.
- Section 10-726 - Cellulosic ethanol technology.
- Section 10-727 - Bio-heating oil [Section subject to abrogation].
- Section 10-728 - Job creation and recovery tax credit.
- Subtitle 8 - Returns and Declarations
- Section 10-801 - [Repealed].
- Section 10-802 - , 10-803. [Reserved].
- Section 10-804 - Requirements generally; checkoff; fractional part of dollar.
- Section 10-804.1 - Corporations and corporate group returns.
- Section 10-805 - Individual returns - Residents.
- Section 10-806 - Individual returns - By nonresident.
- Section 10-807 - Individual returns - Joint or separate return.
- Section 10-808 - Individual returns - By person on behalf of individual.
- Section 10-809 - Individual returns - By individual not required to file.
- Section 10-810 - Corporation return - In general.
- Section 10-811 - Corporation return - Affiliated corporations.
- Section 10-812 - Corporation return - Exempt corporations.
- Section 10-813 - Fiduciary return.
- Section 10-814 - Partnership return.
- Section 10-815 - Individual declaration of estimated tax.
- Section 10-816 - Corporation and partnership declaration of estimated tax.
- Section 10-817 - Withholding returns.
- Section 10-818 - Public inspection of tax returns.
- Section 10-819 - Limited liability corporation return.
- Section 10-820 - Returns and declarations of individuals or partnerships.
- Section 10-821 - Returns and declarations of corporations.
- Section 10-822 - Returns on withholdings.
- Section 10-823 - Extensions for filing returns.
- Section 10-824 - Income tax return preparer requirements.
- Section 10-827 - Information return - When federal information return not filed.
- Section 10-828 - Information return - When federal information return filed.
- Section 10-829 - Copy of information return to recipient of payment.
- Section 10-830 - Sale of real estate by nonresident.
- Subtitle 9 - Tax Payment
- Section 10-901 - Payment required.
- Section 10-902 - Payment of estimated tax.
- Section 10-903 - , 10-904. [Reserved].
- Section 10-905 - Definitions.
- Section 10-906 - Tax to be withheld and paid to Comptroller.
- Section 10-907 - Exceptions.
- Section 10-908 - Amount to be withheld.
- Section 10-909 - Withholding periods.
- Section 10-910 - Exemption certificate; allowable exemptions.
- Section 10-911 - Annual statement by employer or payor of winnings from wagering.
- Section 10-912 - Payments required on sale of property by nonresidents.