{"data":{"id":"us-md/md.-code-tax-general-10-102","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–102","heading":"","body":"Except as provided in § 10-104 of this subtitle, a tax is imposed on the Maryland taxable income of each individual and of each corporation.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-102","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"5a631d9144a9353181a046e440a229a4e1f6100c4ae7bdd0a4f5e025bed1c13f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-101","next":"us-md/md.-code-tax-general-10-102.1"},"notice":"GroundRules: Original legal text. Not legal advice."}