# Full Statutory Corpus: MD

## Md. Code Ann., Tax-Gen. § 10-105: Individual State Income Tax Rates
`Md. Code > Tax-General > Title 10 > Subtitle 1 > § 10-105`

### English
Imposes graduated Maryland state income tax rates from 2.0% up to 5.75% for taxable income exceeding $250,000 for single filers or $300,000 for married couples filing jointly.

### Español
Impone tasas impositivas estatales graduadas desde 2.0% hasta 5.75% sobre el ingreso gravable que exceda de $250,000 (solteros) o $300,000 (casados rindiendo conjuntamente).

## Md. Code Ann., Tax-Gen. § 10-101: Definitions - Resident Individual
`Md. Code > Tax-General > Title 10 > Subtitle 1 > § 10-101`

### English
Defines a resident individual as one who is domiciled in Maryland on the last day of the taxable year, or who maintains a place of abode in Maryland for more than six months and is physically present for 183 days or more.

### Español
Define individuo residente como quien tiene domicilio en Maryland el último día del año contributivo, o mantiene morada por más de 6 meses y está presente físicamente 183 días o más.

## Md. Code Ann., Tax-Gen. § 10-106: County and Local Piggyback Income Tax
`Md. Code > Tax-General > Title 10 > Subtitle 1 > § 10-106`

### English
Mandates that each Maryland county and Baltimore City levy a local piggyback income tax rate between 2.25% and 3.20%, collected by the Comptroller on the state tax return.

### Español
Requiere que cada condado de Maryland y la ciudad de Baltimore cobren un impuesto local sobre la renta ('piggyback') de entre 2.25% y 3.20%, recaudado en la planilla estatal.
