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Maryland · Through 2026-01-01

Md. Code, State Personnel and Pensions § 2–404

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Where this section sits in the code
  1. Article - State Personnel and Pensions

(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.

Collected 2026-09-14T20:01:07Z. Source file · JSON

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