§ 10-219. Nonresident prorating items
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 10-219
§ 10-219. Nonresident prorating items
(a) A nonresident may claim and shall include only the part attributable to Maryland, as determined under this section, of:
(b) Unless the Comptroller requires or allows another method to compute the items listed in subsection (a) of this section, a nonresident shall prorate the items using a fraction:
Credits
Added by Acts 1992, 1st Sp. Sess., c. 1, § 6.
MD Code, Tax - General, § 10-219, MD TAX GENERAL § 10-219
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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