Maryland § 2-404
Full text of Maryland Maryland Code § 2-404, with citation guidance and answers to common questions.
§ 2-404.
(a) (1) This section applies to income tax that is imposed by a state other than this State.
(2) This section does not apply to any income tax that is imposed by a political subdivision of another state.
(b) Subject to subsection (c) of this section, the Central Payroll Bureau shall:
(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) pay over the amount withheld to the appropriate tax collecting agency of that state.
(c) This section applies only if:
(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) the state where the officer or employee resides:
(i) withholds Maryland State income tax from the wages of Maryland residents who are employed by that state; and
(ii) pays over the amount withheld to the Maryland State Comptroller.
Frequently Asked Questions About Maryland § 2-404
What does Maryland Code § 2-404 cover?
Section 2-404 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 § 2-404?
A common citation format is "Maryland Code § 2-404" (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 § 2-404 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.