Section 10-604 – Computation of County Income Tax
Except as otherwise provided in this subtitle, an individual shall compute the county income tax by applying the county tax rate in § 10-106 of this title to Maryland taxable income.
Section 10-601 – Computation of State Income Tax — in General
Except as provided in § 10–105(d) of this title and except as otherwise provided in this subtitle, a person shall compute the State income tax by applying the tax rates in § 10–105 of this title to Maryland taxable income.
Section 10-602 – Computation of State Income Tax — From Income Tax Tables
An individual shall compute the tax for a taxable year from the tax tables if the individual has Maryland taxable income equal to or less than the maximum amount provided for in the tax tables.
Section 10-603 – Computation of State Income Tax — in Year of Rate Change
Unless an act that changes the State income tax rate provides otherwise, if the rate changes on a date other than the 1st day of the taxable year of a person, the person shall compute State income tax using the tax rate that applies to each part of the year.