WILLIAM DONALD SCHAEFER, Governor Ch. 173

CHAPTER 17 3

(House Bill 221)

AN ACT concerning

Income Tax - Filing of Returns

FOR the purpose of requiring certain individuals and certain
corporations to file income tax returns under certain
conditions; establishing an effective date for providing for
the effective date and application of this Act; and
generally relating to the filing of income tax returns.

BY repealing and reenacting, with amendments,

Article - Tax - General
Section 10-806 and 10-810
Annotated Code of Maryland
(1988 Volume)

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

Article - Tax - General

10-806.

(a)  Except as provided in subsection (b) of this section,
each nonresident who has Maryland taxable income and is required
to file a federal income tax return shall file an income tax
return.

(b)  A nonresident dependent who has Maryland taxable income
shall file an income tax return if the dependent meets the
requirements under § 10-805(b) of this subtitle.

(c)  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.

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