(a) An individual subject to the State income tax under § 10-105(a) of this subtitle, but not subject to the county income tax under § 10-106 of this subtitle, shall be subject to the tax imposed under this section.
(b) The rate of the tax imposed under this section shall be equal to the lowest county income tax rate set by any Maryland county in accordance with § 10-106 of this subtitle.
(c) The tax imposed under this section shall be distributed by the Comptroller in accordance with § 2-609 of this article.
Structure Maryland Statutes
Subtitle 1 - Definitions; General Provisions
Section 10-102 - Imposition of Tax -- in General
Section 10-102.1 - Imposition of Tax -- Certain S Corporations and Partnerships
Section 10-103 - County Income Tax
Section 10-105 - State Income Tax Rates
Section 10-106 - County Income Tax Rate
Section 10-106.1 - Individuals Subject to State Tax but Not County Tax
Section 10-107 - Application of Federal Income Tax Law
Section 10-108 - Effect of Amendment of Internal Revenue Code; Report by Comptroller