Maryland Code, TAX – GENERAL 10-223
Terms Used In Maryland Code, TAX - GENERAL 10-223
(b) The data base shall be comprehensive and shall include the following:
(1) component items of federal adjusted gross income, including loss items and preference income;
(2) components of itemized deductions;
(3) components of Maryland addition and subtraction modifications; and
(4) the number of taxpayers reporting each of the elements contained in items (1), (2), and (3) of this subsection.
(c) On or before January 1 of the second year after returns are received for a tax year, the Comptroller shall submit to the Governor and, subject to § 2-1257 of the State Government Article, the President of the Senate and the Speaker of the House of Delegates a report providing the information compiled for that tax year.