§ 10–103
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-103 (2026)
Title 10. Income Tax
Subtitle 1. Definitions; General Provisions
§ 10–103LinkCopy Citation
(a)
Each county shall have a county income tax on the Maryland taxable income of:
(1)
each resident, other than a fiduciary, who on the last day of the taxable year:
(i)
is domiciled in the county; or
(ii)
maintains a principal residence or a place of abode in the county;
(2)
each personal representative of an estate if the decedent was domiciled in the county on the date of the decedent’s death;
(3)
each resident fiduciary of:
(i)
a trust that is principally administered in the county; or
(ii)
a trust that is otherwise principally connected to the county and is not principally administered in the State; and
(4)
except as provided in § 10-806(c) of this title, a nonresident who derives income from salary, wages, or other compensation for personal services for employment in the county.
(b)
Except for the county income tax, a county, municipal corporation, special taxing district, or other political subdivision may not impose a general local income, earnings, or payroll tax, a general occupational license tax, or a general license or permit tax based on income, earnings, or gross receipts.