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Maryland Code, Tax-General § 10-206

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 10-206 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-10-206/

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