State Codes and Statutes
Statutes > Maryland > Tax-general > Title-10 > Subtitle-1 > 10-106-1§ 10-106.1. Individuals subject to State tax but not county tax.
(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.
[2004, ch. 430, § 4.]
