Maryland State Personnel and Pensions Section 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.