Except as provided in § 10-104 of this subtitle, a tax is imposed on the Maryland taxable income of each individual and of each corporation.
Md. Code, Tax - General § 10-102, under Article — Tax - General.
Md. Code, Tax - General § 10-102
Except as provided in § 10-104 of this subtitle, a tax is imposed on the Maryland taxable income of each individual and of each corporation.