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.

← COMAR 03.04.02.08. Deductions Allowed a Nonresident.COMAR 03.04.02.10. Income Tax Deficiency Assessment. →