Maryland Statutes
Subtitle 4 - State Compensation Generally and Payroll
Section 2-404 - Deduction of Foreign State Income Tax

(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.

Structure Maryland Statutes