Ch. 1

1992 LAWS OF MARYLAND

(II) THE COMPTROLLER AND THE STATE IN WHICH THE
NONRESIDENT RESIDES HAVE AGREED IN WRITING TO ALLOW A
RECIPROCAL EXEMPTION FROM: TAX AND WITHHOLDING FOR THE
WAGES OF RESIDENTS OF EACH STATE THAT ARE EARNED IN THE OTHER
STATE.

10-809.

If an individual is not required to file an income tax return under § 10-805 [or §
10-806], § 10-806 OR § 10-813 of this subtitle, the individual:

(1)     is not liable for income tax; and

(2)     may file an income tax return to claim a refund of the income tax
withheld or estimated income tax paid.

10-820.

(a) (1) [A fiduciary, individual,] AN INDIVIDUAL or partnership required
under Part II of this title to file a return for a taxable year shall complete and file with the
Comptroller an income tax return:

(i) on or before April 15th of the next taxable year; or

(ii) if the income tax is computed for a fiscal year, on or before the
15th day of the 4th month after the end of that year.

10-907.

(a) Income tax is not required to be withheld at the time wages are paid to a
nonresident if:

(1) for State income tax withholding purposes [:

(i) the Maryland taxable income of the nonresident in a calendar year
is derived only from wages for employment in this State; and

(ii) the state in which the nonresident resides:

1.       imposes a tax on net income for those wages under a law that
is substantially similar to the income tax laws of this State; and

2.       exempts a resident of this State from tax on income or
withholding on wages for employment in the other state or allows a resident of this State
a credit that is substantially similar to the credit under § 10-703 of this title] THE
COMPTROLLER AND THE STATE IN WHICH THE NONRESIDENT RESIDES
HAVE AGREED IN WRITING TO ALLOW A RECIPROCAL EXEMPTION FROM
TAX AND WITHHOLDING FOR THE WAGES OF RESIDENTS OF EACH STATE
THAT ARE EARNED IN THE OTHER STATE;

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