(a)(1) This section applies to income tax that is imposed by a state other than this State.
(2) This section does not apply to any income tax that is imposed by a political subdivision of another state.
Duties of Central Payroll Bureau
(b) Subject to subsection (c) of this section, the Central Payroll Bureau shall:
(1) withhold income tax imposed by another state from the wages of a State officer or employee who is a resident of that state; and
(2) pay over the amount withheld to the appropriate tax collecting agency of that state.
Maryland State income taxes withheld by other state
(c) This section applies only if:
(1) Maryland State income tax is not required to be withheld from the wages of the officer or employee under Title 10, Subtitle 9, Part II of the Tax-General Article; and
(2) the state where the officer or employee resides:
(i) withholds Maryland State income tax from the wages of Maryland residents who are employed by that state; and
(ii) pays over the amount withheld to the Maryland State Comptroller.
Credits
Added by Acts 1993, c. 10, § 2, eff. Oct. 1, 1993. Renumbered from State Personnel and Pensions § 6-403 by Acts 1996, c. 347, § 1, eff. Oct. 1, 1996.
Formerly Art. 64A, § 38A.
MD Code, State Personnel and Pensions, § 2-404, MD ST PERS & PENS § 2-404
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.
