COMAR 03.04.02.12 — § 12 Limitation for Part-Year Resident.

.12 Limitation for Part-Year Resident.
Unless the Comptroller requires or allows another method, for taxable years beginning after December 31, 1992, an individual who is a resident for only part of the taxable year shall prorate the deduction for exemptions under
Tax-General Article, §10-211
or 10-212, Annotated Code of Maryland, and the standard deduction under
Tax-General Article, §10-217,
or itemized deductions under
Tax-General Article, §10-218,
by using a fraction, the:
A.
Numerator of which is the individual's Maryland adjusted gross income; and
B.
Denominator of which is the individual's federal adjusted gross income.