§ 10-206
112 words·~1 min read·
/md/tax-general/10-206A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–206.
(a)The amounts under this section are added to the federal adjusted gross income of a nonresident to determine Maryland adjusted gross income.
(b)To the extent attributable to Maryland sources the addition under subsection
(a)of this section includes the additions required for a resident under § 10-204 of this subtitle.
(c)The addition under subsection
(a)of this section includes the additions required for a resident under § 10-205 of this subtitle.
(d)The addition under subsection
(a)of this section includes the amount of any loss or adjustment to income that:
(1)is included in computing federal adjusted gross income; and
(2)is not attributable to Maryland sources.