§ 2-404. Deduction of foreign state income tax

MD State Pers & Pens Code § 2-404 (2019) (N/A)
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(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.

(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.

(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.