This section applies to income tax that is imposed by a state other than this State. This section does not apply to any income tax that is imposed by a political subdivision of another state. Subject to subsection (c) of this section, the Central Payroll Bureau shall: withhold income tax imposed by another state from the wages of a State officer or employee who is a resident of that state; and pay over the amount withheld to the appropriate tax collecting agency of that state. This section applies only if: 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 the state where the officer or employee resides: withholds Maryland State income tax from the wages of Maryland residents who are employed by that state; and pays over the amount withheld to the Maryland State Comptroller.