WILLIAM DONALD SCHAEFER, Governor

Ch. 359

providing for the application of this Act; and generally relating to the imposition of
the county income tax on certain income of nonresidents earned in the county.

BY repealing and reenacting, with amendments,
Article—Tax—General
Section 10-103, 10-806(c), and 10-907(a)
Annotated Code of Maryland
(1988 Volume and 1992 Supplement)

Reciprocal Taxing Agreements - Study of State Actions

FOR the purpose of requiring the comptroller to prepare a certain study; specifying
certain items to be addressed by the study; specifying that the Comptroller may
request information or assistance for the preparation of the study; specifying a date
for the submission of the study to certain committees of the General Assembly;
providing for the termination of this Act under certain circumstances; and generally
relating to a study to be prepared by the Comptroller,

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

Article—Tax—General

10-103.

(A) IN THIS SECTION, "EARNED INCOME" HAS THE MEANING STATED IN §
32(C)(2) OF THE INTERNAL REVENUE CODE.

[(a)](B) Each county shall have a county income tax measured by the State
income tax of:

year:

(1) each resident, other than a fiduciary, who on the last day of the taxable

(i) is domiciled in the county; or

(ii) maintains a principal residence or a place of abode in the county;

(2) each personal representative of an estate if the decedent was domiciled
in the county on the date of the decedent's death;

(3) each resident fiduciary of:

(i) a trust that is principally administered in the county; or

(ii) a trust that is otherwise principally connected to the county and is
not principally administered in the State; and

(4) [except as provided in § 10-806(c) of this title] SUBJECT TO
SUBSECTION (D) OF THIS SECTION, a nonresident who derives EARNED income from
[salary, wages, or other compensation for personal services for] employment in the
county.

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