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2018 Maryland Code
Tax - General
Title 10 - Income Tax
Subtitle 1 - Definitions; General Provisions
§ 10-106.1. Individuals subject to State tax but not county tax.
Universal Citation: MD Tax-Gen Code § 10-106.1 (2018)
(a) Tax imposed. -- An individual subject to the State income tax under § 10-105(a) of this subtitle, but not subject to the county income tax under § 10-106 of this subtitle, shall be subject to the tax imposed under this section.
(b) Rate. -- The rate of the tax imposed under this section shall be equal to the lowest county income tax rate set by any Maryland county in accordance with § 10-106 of this subtitle.
(c) Distribution. -- The tax imposed under this section shall be distributed by the Comptroller in accordance with § 2-609 of this article.
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