Maryland Code, State Personnel and Pensions § 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.

(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.

(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: