COMAR 03.04.02.12. Limitation for Part-Year Resident.

Unless the Comptroller requires or allows another method, for taxable years beginning after December 31, 1992, an individual who is a resident for only part of the taxable year shall prorate the deduction for exemptions under Tax-General Article, §10-211or 10-212, Annotated Code of Maryland, and the standard deduction under Tax-General Article, §10-217,or itemized deductions under Tax-General Article, §10-218,by using a fraction, the: A. Numerator of which is the individual's Maryland adjusted gross income; and B. Denominator of which is the individual's federal adjusted gross income.