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.

← COMAR 03.04.02.06. Maryland Adjusted Gross Income of a Nonresident Individual.COMAR 03.04.02.08. Deductions Allowed a Nonresident. →

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Axiom
Maryland
Regulations
Title 03
Subtitle 04
§ subtitle-04.chapter-02
(regulation-07)

COMAR 03.04.02.07. Exemptions Allowed a Nonresident.

Official source

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.

← COMAR 03.04.02.06. Maryland Adjusted Gross Income of a Nonresident Individual.COMAR 03.04.02.08. Deductions Allowed a Nonresident. →

in view

Whole section