Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Title 03 - Subtitle 04 - Income Tax

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03.04.01   General Regulations
  .01 Withholding of Tax at Source
  .02 Estimated Tax Return
  .03 Repealed.
  .04 Repealed.
  .05 Repealed.
  .06 Repealed.
  .07 Repealed.
  .08 Abatements of Income Tax Assessments
  .09 Repealed
  .10 Repealed
  .11 Estimated Withholding Tax Assessment
03.04.02   Individual
  .01 Definitions
  .02 Resident Filing Status
  .03 Nonresident Filing Status
  .04 Filing Composite Return on Behalf of a Nonresident Individual
  .05 Allocation of Nonresident Business Income
  .06 Maryland Adjusted Gross Income of a Nonresident Individual
  .07 Exemptions Allowed a Nonresident
  .08 Deductions Allowed a Nonresident
  .09 Maryland Taxable Income of a Nonresident
  .10 Income Tax Deficiency Assessment
  .11 Reporting Federal Tax Adjustments
  .12 Limitation for Part-year Resident
  .13 Income Tax Checkoffs
  .14 Extension of Time to File
  .15 Maryland College Investment Plan
  .16 Limitations for Resident
03.04.03   Corporations
  .01 Scope
  .02 Definitions
  .03 Corporations Required to File
  .04 Filing of Returns
  .05 Computing the Tax
  .06 Other Forms, Returns, Schedules, and Statements
  .07 Losses, Audits and Appeals
  .08 Apportionment of Income
  .09 Apportionment of Income - Motion Picture and TV
  .10 Apportionment of Income - Single Sales Factor Apportionment for Manufacturing Corporations
03.04.04   Special
  .01 Order of Payment for Unpaid Income Tax.
  .02 Repealed
  .03 Repealed
03.04.05   Tax Refund Intercept Program-Delinquent  Debts
  .01 Definitions
  .02 Duties of the Central Collection Unit.
  .03 Duties of the Comptroller.
  .04 Investigation.
  .05 Administrative Hearing.
03.04.06   Tax Refund Intercept Program- Child Support
  .01 Definitions.
  .02 See COMAR 07.07.08 Duties of the Administration.
  .03 See COMAR 07.07.08 Duties of the Comptroller of the Treasury.
03.04.07   Partnership and S Corporation Nonresident Tax
  .01 Definition
  .02 Imposition and Computation of Tax.
  .03 Filing of Returns and Payment of Tax.
  .04 Statements to Nonresident Partners and Shareholders.
  .05 Composite Returns.
03.04.08   Banks and Similar Institutions
  .01 Scope
  .02 Definitions
  .03 Apportionment and Allocation
  .04 Receipts Factor
  .05 Property Factor
  .06 Payroll Factor
03.04.09   Credit for Employer-Provided Long-Term-Care Insurance
  .01 Definitions
  .02 Credit Allowed
  .03 Limitations
  .04 Exempt Organizations
  .05 Carryover of Excess Credit
03.04.10   Maryland Research and Development Tax Credit
  .01 Definitions
  .02 Calculation of Credit
  .03 Calculation of Credit for Partial or Short Tax Year
  .04 Maximum Annual Credits
  .05 Application for Credit
  .06 Certification of Credit
  .07 Claiming the Credit
  .08 Carryover of Tax Credits
  .09 Affiliated Corporations and Entities Under Common Control
  .10 Mergers and Acquisitions
  .11 Short Taxable Years
  .12 Addition Modifications
  .13 Partnerships, S Corporations, Limited Liability Companies, Business Trusts, Estates, and Trusts
  .14 Continuity if Federal Provisions Repealed or Terminate
03.04.11   Arts and Entertainment Districts
  .01 Definitions
  .02 Sales and Publication of Artistic Work
  .03 Production and Performance of Artistic Work
  .04 Availability of Subtraction
  .05 Procedures
03.04.12   Nonresident Real Estate Tax Withholding
  .01 Applicability
  .02 Definitions
  .03 Withholding Requirements
  .04 Certificate of Full or Partial Exemption
  .05 Responsibilities of Transferee and Real Estate Reporting Person at Settlement
  .06 Additional Requirements for Recordation or Filing
  .07 Duties of the Clerk or the Department
  .08 Procedures for Requesting Early Refunds
03.04.13   Credit for Wages Paid to Qualified Ex-Felon Employee
  .01 Definitions
  .02 Credit Allowed
  .03 Calculation of Credit
  .04 Exempt Organizations
  .05 Claiming the Credit
  .06 Carryover of Excess Credit
03.04.14   Corporate Income Tax Reporting
  .01 Definitions
  .02 Reports Required
  .03 Penalties


 
Links for COMAR
Tax Law and Regulations
State Regulations
COMAR
  Title 03 - Subtitle 01 - Office of the Comptroller
  Title 03 - Subtitle 02 - Alcohol and Tobacco Tax
  Title 03 - Subtitle 03 - Motor Fuel Tax
  Title 03 - Subtitle 04 - Income Tax
  Title 03 - Subtitle 05 - Miscellaneous Revenue
  Title 03 - Subtitle 06 - Sales and Use Tax
  Title 03 - Subtitle 07 - Central Payroll Bureau
  Title 03 - Subtitle 08 - Tire Recycling Fee
  Title 03 - Subtitle 09 - General Accounting Division
 
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