Code of Maryland Regulations Title 03 — Comptroller
COMAR 03.04.02.07 — § 7 Exemptions Allowed a Nonresident.
.07 Exemptions Allowed a Nonresident.
Whether or not a federal return is filed a nonresident may claim the personal and dependent exemptions provided for under
Tax-General Article, §10-219, Annotated Code of Maryland
.
Cross References
03.04.02.09A
Cross References
03.04.02.09A
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