Md. Code Ann., Tax-Gen. § 10-206
Nonresident additions to federal income
Effective Jul 1, 1989Added by Acts 1989, c. 178, § 2, eff. July 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 1, § 6.State of Maryland
- (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.
Added by Acts 1989, c. 178, § 2, eff. July 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 1, § 6.