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WILLIAM DONALD SCHAEFER, Governor S.B. 129
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.
[(b)](C) Except for the county income tax, a county, municipal corporation,
special taxing district, or other political subdivision may not impose a general local
income, earnings, or payroll tax, a general occupational license tax, or a general license or
permit tax based on income, earnings, or gross receipts.
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