Section 10-106.1 - Individuals subject to State tax but not county tax. - Maryland Statutes

§ 10-106.1. Individuals subject to State tax but not county tax.
 

(a)  Tax imposed.- 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. 

(b)  Rate.- 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. 

(c)  Distribution.- The tax imposed under this section shall be distributed by the Comptroller in accordance with § 2-609 of this article. 
 

[2004, ch. 430, § 4.]