Md. Code, Tax-Gen. § 10-301 : TAX - GENERAL — INCOME TAX — MARYLAND TAXABLE INCOME CALCULATIONS FOR CORPORATION — MARYLAND TAXABLE INCOME FOR CORPORATION —301 - In general

The Maryland taxable income of a corporation is its Maryland modified income as allocated to the State under Subtitle 4 of this title.

Md. Code, TG § 10-301

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