Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 10-206
§ 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.
Source: view the official text
In this article (40 sections)
- gtg-9-333 · § 9-333
- gtg-9-334 · § 9-334
- gtg-9-335 · § 9-335
- gtg-9-336 · § 9-336
- gtg-9-337 · § 9-337
- gtg-10-101 · § 10-101
- gtg-10-102.1 · § 10-102.1
- gtg-10-102 · § 10-102
- gtg-10-103 · § 10-103
- gtg-10-104 · § 10-104
- gtg-10-105 · § 10-105
- gtg-10-106.1 · § 10-106.1
- gtg-10-106 · § 10-106
- gtg-10-107 · § 10-107
- gtg-10-108 · § 10-108
- gtg-10-109 · § 10-109
- gtg-10-201 · § 10-201
- gtg-10-203 · § 10-203
- gtg-10-204 · § 10-204
- gtg-10-205 · § 10-205
- gtg-10-206 · § 10-206
- gtg-10-207 · § 10-207
- gtg-10-208 · § 10-208
- gtg-10-209 · § 10-209
- gtg-10-210.1 · § 10-210.1
- gtg-10-210 · § 10-210
- gtg-10-211 · § 10-211
- gtg-10-212 · § 10-212
- gtg-10-213 · § 10-213
- gtg-10-217 · § 10-217
- gtg-10-218 · § 10-218
- gtg-10-219 · § 10-219
- gtg-10-220 · § 10-220
- gtg-10-222 · § 10-222
- gtg-10-223 · § 10-223
- gtg-10-301 · § 10-301
- gtg-10-304 · § 10-304
- gtg-10-305 · § 10-305
- gtg-10-306.1 · § 10-306.1
- gtg-10-306.2 · § 10-306.2