§ 14-219. Out-of-state businesses providing disaster or emergency relief work
West's Annotated Code of MarylandPublic SafetyEffective: June 1, 2013
Effective: June 1, 2013
MD Code, Public Safety, § 14-219
§ 14-219. Out-of-state businesses providing disaster or emergency relief work
(b) An out-of-state business that performs disaster- or emergency-related work during a disaster period does not establish a level of presence that would require the out-of-state business or its out-of-state employees to be subject to:
(c)(1) An out-of-state employee may not be required to pay State or county income taxes or be subject to income tax withholding requirements.
(d)(1) An out-of-state business shall provide to the Comptroller a statement that the out-of-state business is in the State solely for purposes of performing disaster- or emergency-related work.
Credits
Added by Acts 2013, c. 420, § 1, eff. June 1, 2013.
MD Code, Public Safety, § 14-219, MD PUBLIC SAFETY § 14-219
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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