# State Personnel and Pensions (GSP)

## Title 2. State Employment Generally

### Subtitle 4. State Compensation Generally and Payroll

#### Section 2-404

(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.

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Md. Code Ann., State Pers. & Pens. (as displayed at mgaleg.maryland.gov, October 16, 2026)