Md. Code Regs. 03.04.02.07

Current through Register Vol. 51, No. 24, December 2, 2024

Section 03.04.02.07 - Exemptions Allowed a Nonresident

Whether or not a federal return is filed a nonresident may claim the personal and dependent exemptions provided for under Tax-General Article, §10-219, Annotated Code of Maryland.

Regulations .07, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)
Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)