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Case history; Prior: 431 Md. 147, 64 A.3d 453 (2013); cert. granted, 572 U.S. 1134 (2014). Holding; Maryland's personal income tax scheme, which consists of a state and county income tax, violated the Commerce Clause because it did not allow a credit against the county income tax for income taxes paid to other states.
A tax lien is a legal claim on property to secure the payment of taxes. Learn about federal tax liens in the United States, how they arise, how they are perfected, and how they interact with other liens and interests.
Learn about the constitutional office of comptroller of Maryland, its history, powers, duties, and current holder. The comptroller is elected by the people to a four-year term and serves as the state's chief financial officer.
Learn how tax liens work and why they are no longer included on your credit reports. Find out how to dispute errors on your credit report and avoid tax liens in the future.
Learn how property tax is imposed, computed, and collected by local governments in the US. Find out the factors that affect property tax rates, such as property type, assessment ratio, and taxing jurisdiction.
From 1775 until 1843, Maryland had a separate state treasurer for both the eastern and western shores. In 1843, the office of the Treasurer of the Eastern Shore was abolished, and the Treasurer of the Western Shore assumed responsibility for both sides of the Chesapeake Bay .
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