2476

LAWS OF MARYLAND

Ch. 658

CHAPTER 658

(Senate Bill 219)

AN ACT concerning

Certain Nonresident Businesses - Reciprocity in Fees

FOR the purpose of requiring nonresident plumbers or gas fitters,
construction contractors, home improvement contractors,
plumbers, and master electricians that are incorporated in,
or have central offices located in another state to pay
certain fees not less than those required in that state;
requiring the same nonresident employers to pay to the
Comptroller all corporate taxes in the same amount, on the
same schedule, and under the same conditions required of a
State employer located in the state of the nonresident
employers; requiring those same nonresident employers to
withhold and pay to the Comptroller all taxes and
compensation required to be withheld by a State employer
located in the state of the nonresident employers; and
requiring professional engineers and architects with control
over certain nonresident contractors working in the State to
notify the Comptroller of the presence of the nonresident
contractors in the State.

BY repealing and reenacting, with amendments,

Article 56 - Licenses

Section 180 and 449

Annotated Code of Maryland

(1983 Replacement Volume and 1985 Supplement)

BY adding to

Article 56 - Licenses

Section 179(c), 254(d), 257(k), 536A, and 540A

Annotated Code of Maryland

(1983 Replacement Volume and 1985 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 280A and 312(a)

Annotated Code of Maryland

(1980 Replacement Volume and 1985 Supplement)

BY adding to

Article 81 - Revenue and Taxes

Section 312(q)

Annotated Code of Maryland