Ch. 2

LAWS OF MARYLAND

2-106. INCOME TAX TABLES AND PERCENTAGE METHODS TO CALCULATE
TAX.

(A)  DEFINITIONS.

(1)  IN THIS SECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(2)  "NONRESIDENT" HAS THE MEANING STATED IN § 10-101

OF THIS ARTICLE.

(3)  "RESIDENT" HAS THE MEANING STATED IN § 10-101 OF
THIS ARTICLE;

(4)  "WAGES" HAS THE MEANING STATED IN § 10-101 OF
THIS ARTICLE.

(B)  INCOME TAX TABLES.

(1)  THE COMPTROLLER SHALL PREPARE INCOME TAX TABLES
THAT SHOW THE INCOME TAX FOR AN INDIVIDUAL WHO TAKES A STANDARD
DEDUCTION IN COMPUTING THE INCOME TAX.

(2)  THE INCOME TAX TABLES SHALL PROVIDE FOR:

(I)  INCOME INTERVALS NOT EXCEEDING $100 FOR
ADJUSTED GROSS INCOME UP TO $50,000; AND

(II)  THE STATE INCOME TAX DUE FOR EACH INCOME
INTERVAL AFTER ADJUSTMENTS ARE MADE FOR STANDARD DEDUCTIONS AND
EXEMPTIONS.

(3)  THE STATE INCOME TAX FOR EACH INTERVAL IS THE
WHOLE DOLLAR AMOUNT OF TAX FOR THE INCOME THAT IS AT THE MIDWAY
POINT OF THE INTERVAL.

(C)  INCOME TAX WITHHOLDING TABLES.

(1)  THE COMPTROLLER SHALL PREPARE INCOME TAX
WITHHOLDING TABLES THAT SHOW THE INCOME TAX TO BE WITHHELD FROM
WAGES. THE COMPTROLLER MAY PREPARE SEPARATE TABLES FOR RESIDENTS
AND NONRESIDENTS.

(2)  THE WITHHOLDING TABLES SHALL PROVIDE FOR:

(I)  WAGES FOR EACH WITHHOLDING PERIOD ALLOWABLE
UNDER § 10-909 OF THIS ARTICLE; AND

(II)  THE STATE INCOME TAX REQUIRED TO BE
WITHHELD FOR A WITHHOLDING PERIOD, AFTER:

1. AN ADJUSTMENT IS MADE FOR THE
EXEMPTIONS FOR THE PERIOD; AND

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