Current with changes from the 2024 Legislative Session
Section 10-206 - Additions to federal adjusted gross income - Nonresidents(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.