Ch. 4

1997 LAWS OF MARYLAND

Article - Tax - General

Section 10-204(a)

Annotated Code of Maryland

(1988 Volume and 1996 Supplement)

BY adding to

Article - Tax - General

Section 10-204(h), 10-224, and 10-708 Section 2-104(d), 10-106(d), and 11-107

Annotated Code of Maryland

(1988 Volume and 1996 Supplement)

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

Article - Tax - General

2-106.

(a)     (1) In this section the following words have the meanings indicated.

(2)     "Nonresident" has the meaning stated in § 10-101 of this article.

(3)     "Resident" has the meaning stated in § 10-101 of this article.

(4)     "Wages" has the meaning stated in § 10-905(e-1) of this article.

(b)    (1) The Comptroller shall prepare income tax tables to show the income tax
for an individual.

(2) The Comptroller shall prepare tables based on Maryland taxable income
that provide for:

[and]

(i) income intervals not exceeding $100 for Maryland taxable income;

(ii) the State income tax due for each income interval; AND

(III) THE COUNTY INCOME TAX DUE FOR EACH INCOME INTERVAL.

(3) The [State] income tax for each interval is the whole dollar amount of
tax for the income that is at the midway point of the interval.

(c) (1) The Comptroller shall prepare income tax withholding tables that show
the income tax to be withhold from wages. The Comptroller may prepare separate tables
for residents and nonresidents.

(2) The withholding tables shall provide for:

(i) wages for each withholding period allowable under § 10-909 of this

article; and
period, after:

(ii) the [State] income tax required to be withheld for a withholding

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