<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="10-206" title_number="10" title_name="Income Tax" subtitle_number="2" subtitle_name="Maryland Taxable Income Calculations for Individual">
  <level label="a">
    <text>The amounts under this section are added to the federal adjusted gross income of a nonresident to determine Maryland adjusted gross income.</text>
  </level>
  <level label="b">
    <text>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.</text>
  </level>
  <level label="c">
    <text>The addition under subsection (a) of this section includes the additions required for a resident under § 10-205 of this subtitle.</text>
  </level>
  <level label="d">
    <text>The addition under subsection (a) of this section includes the amount of any loss or adjustment to income that:</text>
    <level label="1">
      <text>is included in computing federal adjusted gross income; and</text>
    </level>
    <level label="2">
      <text>is not attributable to Maryland sources.</text>
    </level>
  </level>
</section>
