Deduction of foreign state income tax

Checkout our iOS App for a better way to browser and research.

    (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.


Download our app to see the most-to-date content.