Maryland Code, TAX – GENERAL 10-601
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Terms Used In Maryland Code, TAX - GENERAL 10-601
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
Except as provided in § 10-105(d) of this title and except as otherwise provided in this subtitle, a person shall compute the State income tax by applying the tax rates in § 10-105 of this title to Maryland taxable income.