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§ 10-106.1. Persons not subject to county income tax

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
MD Code, Tax - General, § 10-106.1
§ 10-106.1. Persons not subject to county income tax
Currentness
In general
(a) An individual subject to the State income tax under § 10-105(a) of this subtitle, but not subject to the county income tax under § 10-106 of this subtitle, shall be subject to the tax imposed under this section.
Rate of tax
(b) The rate of the tax imposed under this section shall be equal to the lowest county income tax rate set by any Maryland county in accordance with § 10-106 of this subtitle.
Distribution of tax
(c) The tax imposed under this section shall be distributed by the Comptroller in accordance with § 2-609 of this article.

Credits

Added by Acts 2004, c. 430, § 4, eff. July 1, 2004.
MD Code, Tax - General, § 10-106.1, MD TAX GENERAL § 10-106.1
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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