§ 2–404
Statutes in effect as of October 1, 2026.
Md. Code Ann., State Pers. & Pens. § 2-404 (2026)
Title 2. State Employment Generally
Subtitle 4. State Compensation Generally and Payroll
§ 2–404LinkCopy Citation
(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.