Ch. 3

2007 Laws of Maryland

(d) (3) The total percentages required under the schedules to be withheld
during a taxable year shall approximate the income tax due on the wages for the year,
determined as provided in subsection (f) of this section.

(f) The total income tax required to be withheld on wages for purposes of the
withholding tables and withholding schedules under this section shall be calculated
without regard to the MARGINAL State income tax rates LESS THAN 4% 4.75% set
forth under [§ 10-105(a)(l) through (3)] § 10-105(A)(1)(I) AND (II) AND (2)(I) AND
(II) THROUGH (III) AND(2)(I) THROUGH (III) of this article.

10-101.

          (k)  (1)     "Resident" means:

(1) an individual, other than a fiduciary, who:

1. is domiciled in this State on the last day of the taxable

year; or

2. for more than [6] 3-months of the taxable year,
maintained a place of abode in this State, whether domiciled in this State or not;

10-102.1.

(d) (1) Except as provided in paragraph (2) of this subsection, the tax
imposed under subsection (b) of this section is the sum of:

(i) a rate equal to the sum of the rate of the tax imposed under
§ 10-106.1 of this [title] SUBTITLE and the top marginal State tax rate for individuals
under § 10-105(a)(4) of this subtitle applied to the sum of each nonresident individual
member's distributive share or pro-rata share of a pass-through entity's nonresident
taxable income; and

(ii) the rate of the tax for a corporation under § 10-105(b) of this
subtitle applied to the sum of each nonresident entity member's distributive share or
pro-rata share of a pass-through entity's nonresident taxable income.

10-105.

(a) (1) [The] FOR AN INDIVIDUAL OTHER THAN AN INDIVIDUAL
DESCRIBED IN PARAGRAPH (2) OF THIS SUBSECTION, THE State income tax rate
[for an individual] is:

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

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