{"data":{"id":"us-md/md.-code-tax-general-10-301","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–301","heading":"","body":"The Maryland taxable income of a corporation is its Maryland modified income as allocated to the State under Subtitle 4 of this title.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-301","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"b5180d129a77001d69c3301135831a30624cbb40966b361e885479574527aee1","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-223","next":"us-md/md.-code-tax-general-10-304"},"notice":"GroundRules: Original legal text. Not legal advice."}