ROBERT L. EHRLICH, JR., Governor                              Ch. 22

Article - Tax - General

Section 10-210(f)

Annotated Code of Maryland

(1997 Replacement Volume and 2003 Supplement)

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-907(a)
Annotated Code of Maryland
(1997 Replacement Volume and 2003 Supplement)

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

Article - Corporations and Associations

7-201.

This subtitle does not apply to:

{1) An insurance company subject to the provisions of the Insurance
Article;

(2)     A railroad operating in this State;

(3)     A national bank that:

(i) Has its main office located in this State; or
(ii) Does not maintain a branch in this State; [or]

(4)     A federal credit union; OR

(5)      A FOREIGN NONSTOCK CORPORATION WHOSE ONLY ACTIVITY IN
THIS STATE IS SUPPLYING POLICE, FIRE, RESCUE, OR EMERGENCY SERVICES
PERSONNEL ON A NONPROFIT BASIS TO ASSIST IN AN AREA COVERED BY A STATE OF
EMERGENCY DECLARED BY THE GOVERNOR UNDER ARTICLE 16A, § 6A OF THE CODE.

Article - Tax - General

10-210.

(F) THE SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION INCLUDES
INCOME DERIVED FROM WAGES THAT ARE EARNED IN THE STATE BY A
NONRESIDENT RENDERING POLICE, FIRE, RESCUE, OR EMERGENCY SERVICES IN AN
AREA COVERED UNDER A STATE OF EMERGENCY DECLARED BY THE GOVERNOR
UNDER ARTICLE 16A, § 6A OF THE CODE IF THE WAGES ARE PAID BY:

(1)      A NONPROFIT ORGANIZATION NOT REGISTERED TO DO BUSINESS IN
THE STATE AND NOT OTHERWISE DOING BUSINESS IN THE STATE; OR

(2)     A STATE, COUNTY, OR POLITICAL SUBDIVISION OF A STATE, OTHER
THAN THE STATE OF MARYLAND.

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