Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 03. Comptroller of the Treasury |
Subtitle 04. INCOME TAX |
Chapter 03.04.02. Individual |
Sec. 03.04.02.09. Maryland Taxable Income of a Nonresident
Latest version.
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The Maryland taxable income of a nonresident individual is the individual's Maryland adjusted gross income less the:
A. Exemptions allowed a nonresident under Regulation .07 of this chapter; and
B. Deductions allowed a nonresident under Regulation .08 of this chapter.