Md. Code Regs. 03.04.02.09

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

Section 03.04.02.09 - Maryland Taxable Income of a Nonresident

The Maryland taxable income of a nonresident individual is the individual's Maryland adjusted gross income less the:

A. Exemptions allowed a nonresident under Regulation .07 of this chapter; and

B. Deductions allowed a nonresident under Regulation .08 of this chapter.

Md. Code Regs. 03.04.02.09

Regulations .09, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)