Subtitle 1 - Definitions; General Provisions
- Section 10-101 - Definitions.
- Section 10-102 - Imposition of tax - In general.
- Section 10-102.1 - Imposition of tax - Certain S corporations and partnerships.
- Section 10-103 - County income tax.
- Section 10-104 - Exemptions.
- Section 10-105 - State income tax rates.
- Section 10-106 - County income tax rate.
- Section 10-106.1 - Individuals subject to State tax but not county tax.
- Section 10-107 - Application of federal income tax law.
- Section 10-108 - Effect of amendment of Internal Revenue Code; report by Comptroller.
- Section 10-109 - Authorization to distribute, apportion, or allocate certain tax attributes between and among organizations.
- Section 10-110 - Maryland Business Tax Reform Commission.