Maryland Tax - General Section 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.