§ 10-601. Computation of State income tax - In general.
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.
[1988, ch. 2, § 1; 1993, ch. 365; 2007 Sp. Sess., ch. 3, § 1.]