PARRIS N. GLENDENING, Governor                                 Ch. 4

(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, a nonresident who derives
income from salary, wages, or other compensation for personal services for employment
in the county.

10-105.

(a) The State income tax rate for an individual is:

(1)     2% of Maryland taxable income of $1 through $1,000;

(2)     3% of Maryland taxable income of $1,001 through $2,000;

(3)     4% of Maryland taxable income of $2,001 through $3,000; and

(4)      [5% of] FOR Maryland taxable income in excess of $3,000:

(I) 4.85% 4.9% FOR A TAXABLE YEAR BEGINNING AFTER
DECEMBER 31, 1097 BUT BEFORE JANUARY 1, 1999; AND

(II) 4.70% FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31,

1998 BUT BEFORE JANUARY 1, 2000; AND

(III) (II) 4.50% 4.8% FOR A TAXABLE YEAR BEGINNING AFTER

DECEMBER 31, 1999 1998.

(I) 4.95% FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31,
1997 BUT BEFORE JANUARY 1, 1999;

(II) 4.9% FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31, 1998
BUT BEFORE JANUARY 1, 2000;

(III)   4.85% FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31,

1999 BUT BEFORE JANUARY 1, 2001;

(IV)    4.8% FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31, 2000
BUT BEFORE JANUARY 1, 2002; AND

(V) 4.75% FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31,
2001.

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