# Md. Code, Tax - General § 10-201: –201

> Maryland · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-201

## Section

- **Citation:** Md. Code, Tax - General § 10-201
- **Heading:** –201
- **Jurisdiction:** Maryland
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MD Code / Article gtg / Title 10 / Subtitle 2 / Section 10-201

## Text

An individual shall calculate Maryland taxable income by subtracting from the individual’s Maryland adjusted gross income calculated under Part II of this subtitle an amount that equals:

(1) the exemptions allowed under Part III of this subtitle; and

(2) the deductions allowed under Part IV of this subtitle.

## Nearby sections

- [Md. Code, Tax - General § 10-201 §10–201.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-201.md)
- [Md. Code, Tax - General § 10-203 §10–203.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-203.md)
- [Md. Code, Tax - General § 10-204 §10–204.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-204.md)
- [Md. Code, Tax - General § 10-205 §10–205.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-205.md)
- [Md. Code, Tax - General § 10-206 §10–206.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-206.md)
- [Md. Code, Tax - General § 10-207 §10–207.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-207.md)
- [Md. Code, Tax - General § 10-208 §10–208.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-208.md)
- [Md. Code, Tax - General § 10-209 §10–209.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-209.md)
- [Md. Code, Tax - General § 10-210 §10–210.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-210.md)
- [Md. Code, Tax - General § 10-210.1 §10–210.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-210.1.md)
- [Md. Code, Tax - General § 10-211 §10–211.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-211.md)
- [Md. Code, Tax - General § 10-212 §10–212.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-212.md)
- [Md. Code, Tax - General § 10-213 §10–213.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-213.md)
- [Md. Code, Tax - General § 10-217 §10–217.](https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-217.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MD_Agtg_T10_S2_S10-201. Check the current official text before relying on it. Not legal advice.