COMAR 03.04.02.09 — § 9 Maryland Taxable Income of a Nonresident.

.09 Maryland Taxable Income of a Nonresident.
The Maryland taxable income of a nonresident individual is the individual's Maryland adjusted gross income less the:
A.
Exemptions allowed a nonresident under
Regulation .07 of this chapter
; and
B.
Deductions allowed a nonresident under
Regulation .08 of this chapter
.