Ch. 721                                    LAWS OF MARYLAND

Approved June 2, 1987.

CHAPTER 721

(House Bill 1271)

AN ACT concerning

Income Tax - Rate and Withholding

FOR the purpose of repealing a certain rate of income tax for
certain nonresident employers under certain circumstances;
deleting a certain reference; repealing certain income tax
withholding requirements for certain nonresident employers
under certain circumstances; and clarifying language.

BY repealing

Article 81 - Revenue and Taxes

Section 280A(d) and 312(q)

Annotated Code of Maryland

(1980 Replacement Volume and 1986 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 312(a)

Annotated Code of Maryland

(1980 Replacement Volume and 1986 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

280A.

[(d) Any nonresident corporation which is incorporated in
or has central offices located in a state other than this State
shall pay to the Comptroller all corporate taxes to the same
extent and in the same amount, on the same schedule, and under
the same conditions that a state corporation is required to pay
in the state of the nonresident corporation if the corporation
does business as a licensed:

(1)  Plumber or gas fitter;

(2)  Construction contractor;

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