§ 10–206
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-206 (2026)
Title 10. Income Tax
Subtitle 2. Maryland Taxable Income Calculations for Individual
§ 10–206LinkCopy Citation
(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.