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Maryland Statutes

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.

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

Federal Income Tax Deduction

Federal Income used as Basis

Inside Maryland Statutes