2618

LAWS OF MARYLAND

Ch. 759

(B) THE CREDIT ALLOWED BY THIS SECTION MAY NOT
OPERATE TO REDUCE THE TAX PAYABLE UNDER § 283 OF THIS
SUBTITLE TO AN AMOUNT LESS THAN WOULD HAVE BEEN PAYABLE IF
THE INCOME SUBJECT TO TAX IN THE FOREIGN SUBDIVISION WERE
NOT CONSIDERED.

(C) THE CREDIT ALLOWED BY THIS SECTION MAY NOT BE

GRANTED TO A TAXPAYER WHEN THE LAWS OF THE FOREIGN

SUBDIVISION ALLOW A CREDIT TO THE TAXPAYER SUBSTANTIALLY
SIMILAR TO THAT GRANTED BY THIS SECTION.

283.

(A-l) AN INDIVIDUAL NOT A RESIDENT OF THIS STATE WHO
DERIVED INCOME FROM SALARY, WAGES, OR OTHER COMPENSATION FOR
PERSONAL SERVICES PERFORMED IN ANY COUNTY OF THIS STATE OR
IN BALTIMORE CITY IS LIABLE FOR THE TAX IMPOSED BY THE
COUNTY OR BY BALTIMORE CITY PURSUANT TO THIS SECTION AS TO
THE INCOME DERIVED FROM SERVICES PERFORMED IN THAT
SUBDIVISION, AND NOTWITHSTANDING THE PROVISIONS OF SECTION
291, SHALL FILE WITH THE COMPTROLLER THE RETURN REQUIRED BY
SECTION 294. THE INDIVIDUAL'S EMPLOYER SHALL WITHHOLD THE
TAX IMPOSED UNDER THIS SECTION. THE INDIVIDUAL SHALL NOT BE
REQUIRED TO FILE A RETURN, NOR THE EMPLOYER WITHHOLD THE
TAX, IF THE COMPTROLLER DETERMINES THAT NO LOCALITY IN WHICH
THE INDIVIDUAL RESIDES IMPOSES A TAX ON MARYLAND RESIDENTS
WITH RESPECT TO INCOME FROM SALARY, WAGES, OR OTHER
COMPENSATION FOR PERSONAL SERVICES PERFORMED IN THE LOCALITY
OR, IF IT DOES IMPOSE SUCH A TAX, THAT IT PROVIDES AN
EXEMPTION, CREDIT OR OTHER PROCEDURE WHEREBY THE INCOME OF
RESIDENTS OF THIS STATE IS RENDERED FREE OF TAXATION AND
WITHHOLDING.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980 April 15, June 1, 1981, and
shall apply to all taxable years beginning after December

31, 1979 1980 unless the General Assembly, by joint

resolution in its 1981 Session, directs that the tax and
withholding shall be deferred to a later date or shall not
take effect at all.

Approved May 27, 1980.

CHAPTER 760

(House Bill 678)

AN ACT concerning

Unemployment Insurance Law

FOR the purpose of amending certain provisions, of the
Unemployment Insurance Law; clarifying a reference to