WILLIAM DONALD SCHAEFER, Governor

Ch. 5

Occurred: As a result of amendment of § 9-327 of the
Tax - General Article in Ch. 564, Acts of 1988.

10-207.

(i) (3) To qualify for the subtraction under paragraph (2)
of this subsection, an individual shall file with the
individual's income tax return:

(i) a written statement from the gleaning
cooperative that receives the farm products that certifies:

1. the quantity of the donated [crop]
FARM PRODUCTS received; and

DRAFTER'S NOTE:

Error: Nonconforming word usage in § 10-207(i)(3)(i)1
of the Tax - General Article. The defined term "farm
products" is used consistently throughout the balance
of the section.

Occurred: Ch. 664, Acts of 1988.

(q) The subtraction under subsection (a) of this section
includes:

(1)   INCOME DERIVED FROM INTANGIBLE PERSONAL PROPERTY
THAT IS HELD, IN THE STATE, IN TRUST FOR THE BENEFIT OF A
NONRESIDENT OR A CORPORATION NOT DOING BUSINESS IN THE STATE; AND

(2)   income of a nonresident:

[(1) ] (I) other than:

[(i)] 1. income derived from real property or
tangible personal property located in the State, whether the
income is received directly or from a fiduciary;

[(ii)] 2. income derived from a business,
occupation, profession, or trade that is wholly carried on in the
State;

[(iii)] 3. the part, allocable to the State

under § 10-401 of this title, of income derived from a business,

occupation, profession, or trade that is carried on both within
and without the State; and

[(iv)] 4. income from Maryland State lottery
prizes and other gambling winnings derived in the State; and

[(2)] (II) reduced by any loss or adjustment to
income that:

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