1. (a)

   1. (1) This section applies to income tax that is imposed by a state other than this State.
   2. (2) This section does not apply to any income tax that is imposed by a political subdivision of another state.

2. (b) Subject to subsection (c) of this section, the Central Payroll Bureau shall:

   1. (1) withhold income tax imposed by another state from the wages of a State officer or employee who is a resident of that state; and
   2. (2) pay over the amount withheld to the appropriate tax collecting agency of that state.

3. (c) This section applies only if:

   1. (1) Maryland State income tax is not required to be withheld from the wages of the officer or employee under Title 10, Subtitle 9, Part II of the Tax-General Article; and

   2. (2) the state where the officer or employee resides:

      1. (i) withholds Maryland State income tax from the wages of Maryland residents who are employed by that state; and
      2. (ii) pays over the amount withheld to the Maryland State Comptroller.

Added by Acts 1993, c. 10, § 2, eff. Oct. 1, 1993. Renumbered from State Personnel and Pensions § 6-403 by Acts 1996, c. 347, § 1, eff. Oct. 1, 1996.

Formerly Art. 64A, § 38A.