Ch. 2

LAWS OF MARYLAND

10-806. SAME -- BY NONRESIDENT.

(A)  IN GENERAL.

EACH NONRESIDENT WHO HAS MARYLAND TAXABLE INCOME AND IS
REQUIRED TO FILE A FEDERAL INCOME TAX RETURN SHALL FILE AN INCOME
TAX RETURN.

(B)  FOR COUNTY INCOME TAX PURPOSES.

FOR COUNTY INCOME TAX PURPOSES, A NONRESIDENT WHO DERIVES
INCOME FROM WAGES FOR EMPLOYMENT IN A COUNTY SHALL FILE AN INCOME
TAX RETURN, UNLESS THE COMPTROLLER DETERMINES THAT EACH LOCALITY
IN WHICH THE NONRESIDENT RESIDES:

(1)  IMPOSES NO TAX ON THE INCOME OF A MARYLAND
RESIDENT DERIVED FROM WAGES FOR EMPLOYMENT IN THAT LOCALITY;

(2)  EXEMPTS THAT INCOME FROM ITS TAX ON INCOME; OR

(3)  ALLOWS A CREDIT FOR THAT INCOME AND EXEMPTS THAT
INCOME FROM THE WITHHOLDING REQUIREMENTS FOR ITS TAX ON INCOME.

REVISOR'S NOTE: This section is hew language derived
without substantive change from the first and third
sentences of former Art. 81, § 283(a-l), as those
sentences related to filing an income tax return, and
the first clause of § 294(a)(1), as that clause
related to a nonresident.

In subsections (a) and (b) of this section, the
defined term "nonresident" is substituted for the
former references to "individual" and "individual not
a resident of this State", for clarity.

In subsection (a) of this section, the defined term
"Maryland taxable income" is substituted for the
former reference to "income derived from sources
within this State", for clarity and brevity.

In the introductory language and item (1) of
subsection (b) of this section, the former references
to "salary ... or other compensation" are deleted as
included in the defined term "wages".

In the introductory language of subsection (b) of this
section, the former reference to "notwithstanding the
provisions of § 291" is deleted as surplusage.

Also in the introductory language of subsection (b) of
this section, the former requirement that a return
"required by § 294" be filed "with the Comptroller" is
deleted as surplusage.

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