Maryland § 10-103
Full text of Maryland Maryland Code § 10-103, with citation guidance and answers to common questions.
§ 10-103.
(a) Each county shall have a county income tax on the Maryland taxable income of:
(1) each resident, other than a fiduciary, who on the last day of the taxable year:
(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.
(b) Except for the county income tax, a county, municipal corporation, special taxing district, or other political subdivision may not impose a general local income, earnings, or payroll tax, a general occupational license tax, or a general license or permit tax based on income, earnings, or gross receipts.
Frequently Asked Questions About Maryland § 10-103
What does Maryland Code § 10-103 cover?
Section 10-103 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 10-103?
A common citation format is "Maryland Code § 10-103" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 10-103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.