Section 2-404 - Deduction of foreign state income tax. - Maryland Statutes

§ 2-404. Deduction of foreign state income tax.
 

(a)  Scope of section.-  

(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)  In general.- 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)  When deduction allowed.- 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. 
 

[An. Code 1957, art. 64A, § 38A; 1993, ch. 10, § 2; 1996, ch. 347, § 1.]