Maryland § 13-209
Full text of Maryland Maryland Code § 13-209, with citation guidance and answers to common questions.
§ 13-209.
(a) (1) The Adjutant General, Assistant Adjutants General, officers, warrant officers, and enlisted individuals who are full-time employees of the Department are:
(i) military personnel on State active duty; and
(ii) entitled to the same pay, including longevity pay, subsistence, per diem, and allowances, as officers, warrant officers, and enlisted individuals of like grade and length of service in the United States Army or Air Force.
(2) (i) For income tax purposes, subsistence and allowances shall be treated in the same way under State law as they are treated by the Internal Revenue Code and federal income tax regulations.
(ii) Subsistence and allowances may not be used in calculating the salary base for retirement purposes for an employee who is a member of the Employees’ Retirement System of the State.
(b) An individual who holds more than one of the offices mentioned in subsection (a) of this section simultaneously shall receive only the pay, including longevity pay, subsistence, per diem, and allowances as provided under this section, for a single office.
(c) A military office for which no salary is provided in the State budget is not an office of profit.
Frequently Asked Questions About Maryland § 13-209
What does Maryland Code § 13-209 cover?
Section 13-209 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 § 13-209?
A common citation format is "Maryland Code § 13-209" (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 § 13-209 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.