{"data":{"id":"us-md/md.-code-tax-general-10-206","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–206","heading":"","body":"(a) The amounts under this section are added to the federal adjusted gross income of a nonresident to determine Maryland adjusted gross income.\n(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.\n(c) The addition under subsection (a) of this section includes the additions required for a resident under § 10-205 of this subtitle.\n(d) The addition under subsection (a) of this section includes the amount of any loss or adjustment to income that:\n(1) is included in computing federal adjusted gross income; and\n(2) is not attributable to Maryland sources.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-206","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"6dff949ff0261cc4e3903c5b941062cf3e1b76dfa9b00ccbfdca546db75c6975","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-205","next":"us-md/md.-code-tax-general-10-207"},"notice":"GroundRules: Original legal text. Not legal advice."}