Md. Code, Tax - General § 10-206

in effect

(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: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-206&enactments=falseFetched: 10/17/2026