Maryland § 10-223
Full text of Maryland Maryland Code § 10-223, with citation guidance and answers to common questions.
§ 10-223.
(a) Beginning with individual tax returns for the 1986 tax year, and for all subsequent tax years, the Comptroller shall collect and compile information from income tax returns regarding the various elements of the State income tax and, for the State and for each county and the City of Baltimore, the impact of those various elements on various classes of Maryland taxpayers and on revenues.
(b) The data base shall be comprehensive and shall include the following:
(1) component items of federal adjusted gross income, including loss items and preference income;
(2) components of itemized deductions;
(3) components of Maryland addition and subtraction modifications; and
(4) the number of taxpayers reporting each of the elements contained in items (1), (2), and (3) of this subsection.
(c) On or before January 1 of the second year after returns are received for a tax year, the Comptroller shall submit to the Governor and, subject to § 2-1257 of the State Government Article, the President of the Senate and the Speaker of the House of Delegates a report providing the information compiled for that tax year.
Frequently Asked Questions About Maryland § 10-223
What does Maryland Code § 10-223 cover?
Section 10-223 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 10-223?
A common citation format is "Maryland Code § 10-223" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 10-223 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.