Section 10-206 - Additions to federal adjusted gross income - Nonresidents.
§ 10-206. Additions to federal adjusted gross income - Nonresidents.
(a) In general.- The amounts under this section are added to the federal adjusted gross income of a nonresident to determine Maryland adjusted gross income.
(b) Federal adjustments.- 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) State adjustments.- The addition under subsection (a) of this section includes the additions required for a resident under § 10-205 of this subtitle.
(d) Additional adjustments.- 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.
[1989, ch. 178, § 2; 1992, 1st Sp. Sess., ch. 1, § 6.]