WILLIAM DONALD SCHAEFER, Governor

Ch. 1

(2) EACH PERSONAL REPRESENTATIVE OF AN ESTATE IF THE
DECEDENT WAS DOMICILED IN THE COUNTY ON THE DATE OF THE
DECEDENT'S DEATH;

[(2)](3) each RESIDENT fiduciary of [an estate]:

(I)     A TRUST that is principally administered in the county; OR

(II)    A TRUST THAT IS OTHERWISE PRINCIPALLY
CONNECTED TO THE COUNTY AND IS NOT PRINCIPALLY ADMINISTERED
IN THE STATE; and

[(3)] (4) except as provided in § 10-806(c) of this title, a nonresident who
derives income from salary, wages, or other compensation for personal services for
employment in the county.

10-203.

Except as provided in Subtitle 4 of this title, the Maryland adjusted gross income of
an individual is[:

(1)] the individual's federal adjusted gross income for the taxable year as
[determined under the Internal Revenue Code and] adjusted under this Part II of this
subtitle[; or

(2) if the individual is a fiduciary exempt from taxation under § 408(e)(1) or
§ 501 of the Internal Revenue Code, the fiduciary's unrelated business taxable income for
the taxable year as defined under § 512 of the Internal Revenue Code, as adjusted under
this Part II of this subtitle].

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.

10-210.

(a) The amounts under this section are subtracted from the federal adjusted gross
income of a nonresident to determine Maryland adjusted gross income.

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