§ 2-404
170 words·~1 min read·
/md/state-personnel-and-pensions/2-404·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§2–404.
(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.