Code Section
Tax-Gen. Art. 10-102, et seq.

Who is Required to File
Residents and nonresidents on taxable net income. Partnerships are not taxed.

Rate
First $1,000, 2%; Second $1,000, 3%; Third $1,000, 4%; Over $3,000, 5%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes