{"data":{"id":"us-md/md.-code-state-personnel-and-pensions-2-404","jurisdiction":"us-md","citation":"Md. Code, State Personnel and Pensions § 2–404","heading":"","body":"(a) (1) This section applies to income tax that is imposed by a state other than this State.\n(2) This section does not apply to any income tax that is imposed by a political subdivision of another state.\n(b) Subject to subsection (c) of this section, the Central Payroll Bureau shall:\n(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\n(2) pay over the amount withheld to the appropriate tax collecting agency of that state.\n(c) This section applies only if:\n(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\n(2) the state where the officer or employee resides:\n(i) withholds Maryland State income tax from the wages of Maryland residents who are employed by that state; and\n(ii) pays over the amount withheld to the Maryland State Comptroller.","path":["Article - State Personnel and Pensions"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gsp\u0026section=2-404","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:07Z","sha256":"87bce52e31fb62a7b0ab2339a3e4e5375eaf3e205d82141ab0893e7e87a69f5f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-state-personnel-and-pensions-2-403","next":"us-md/md.-code-state-personnel-and-pensions-2-405"},"notice":"GroundRules: Original legal text. Not legal advice."}