§ 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.

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