Maryland § 10-206
Full text of Maryland Maryland Code § 10-206, with citation guidance and answers to common questions.
§ 10-206.
(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.
Frequently Asked Questions About Maryland § 10-206
What does Maryland Code § 10-206 cover?
Section 10-206 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 10-206?
A common citation format is "Maryland Code § 10-206" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 10-206 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.