Ch. 2

LAWS OF MARYLAND

the second sentence and, as it related to preparation
of tables, the first sentence of (d), and the second
sentence and the second clause of the first sentence
of § 289(a).

Subsection (d-)(2)(i)l. and (3) of this section is new
language added to conform to similar provisions in
subsection (c) of this section.

In subsection (b)(2)(ii) of this section, the former

word "personal" is deleted as surplusage, since there

is only one type of exemption under the income tax
laws.

In subsection (b)(2)(ii) and (3) of this section, the
references to the "State income tax due" for each
interval are substituted for the former reference to
"impos[ing] on all Maryland adjusted gross incomes
within" an interval, for clarity.

In subsection (b)(3) of this section, the former
reference to the "liability of a taxpayer" is deleted
as surplusage.

In subsections (c) and (d) of this section, the words
"wages" and "from wages" are added to clarify the
income to which the tables and schedules apply.

In subsection (c)(2)(i) of this section, the reference

to periods "allowable under § 10-809 of this article"

is substituted for the former reference to "several
permissible" periods, for clarity.

In subsection (c)(2)(ii)2. of this section, the former
reference to a "credit for dependents" is deleted as
redundant.

In subsection (c)(3) of this section, the former
reference to "salary, ... or compensation for personal
services of any kind for the employer" is deleted as
included in the defined term "wages".

As to the use of income tax tables, see § 10-602 of

this article.

As to the use of withholding tables, see § 10-810 of
this article.

Defined terms: "Comptroller" § 1-101
"Income tax" § 1-101

2-107. POLICE AUTHORITY; LAW ENFORCEMENT OFFICERS AND
PROSECUTORS; OTHER UNITS.

(A) POLICE AUTHORITY.

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