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Ch. 2
LAWS OF MARYLAND
10-603. SAME -- IN YEAR OF RATE CHANGE.
UNLESS AN ACT THAT CHANGES THE STATE INCOME TAX RATE
PROVIDES OTHERWISE, IF THE RATE CHANGES ON A DATE OTHER THAN THE
1ST DAY OF THE TAXABLE YEAR OF A PERSON, THE PERSON SHALL COMPUTE
STATE INCOME TAX USING THE TAX RATE THAT APPLIES TO EACH PART OF
THE YEAR.
REVISOR'S NOTE: This section is new language derived
without substantive change from the introductory
language of former Art. 81, § 285 and the first
sentence of item (2).
The reference to "using the tax rate that applies to
each part of the year" is substituted for former Art.
81, § 285(1), which provided for computation of
tentative taxes based on those parts, for clarity.
The second sentence of former Art. 81, § 285(2), which
provided for a zero tax rate if the income tax is
repealed, is deleted since the Tax - General Article
Review Committee believes that, in the event the
General Assembly abolished this tax, the act effecting
the repeal would state specific provisions for
construction and implementation.
Defined terms: "Person" § 1-101
"State income tax" § 10-101 "Taxable year" § 10-101
10-604. COMPUTATION OF COUNTY INCOME TAX.
AN INDIVIDUAL SHALL COMPUTE THE COUNTY INCOME TAX BY
APPLYING THE COUNTY TAX RATE TO THE STATE INCOME TAX COMPUTED
UNDER § 10-601 OR § 10-602 OF THIS SUBTITLE, AS MODIFIED BY THE
CREDITS ALLOWED UNDER SUBTITLE 7 OF THIS TITLE AGAINST THE COUNTY
INCOME TAX.
REVISOR'S NOTE: This section is new language added to
clarify that the county income tax is computed by
applying the county tax rate to the State income tax,
adjusted for credits that are allowed against the
county income tax. See §§ 10-701 and 10-704 of this
title. County income tax is computed against the
State income tax without adjustment for credits that
are allowed only against the State income tax. See §§
10-702 and 10-703 of this title.
Defined terms: "County income tax" § 10-101
"Individual" § 10-101 "State income tax" § 10-101
SUBTITLE 7. INCOME TAX CREDITS.
10-701. INCOME TAX WITHHOLDINGS.
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