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U.S. Const. art. I, § 8, cl. 3. Comptroller of the Treasury of Maryland v. Wynne, 575 U.S. 542 (2015), is a 2015 U.S. Supreme Court decision that applied the Dormant Commerce Clause doctrine to Maryland 's personal income tax scheme and found that the failure to provide a full credit for income taxes paid to other states was unconstitutional.
In order to help pay for its war effort in the American Civil War, the United States government imposed its first personal income tax, on August 5, 1861, as part of the Revenue Act of 1861. Tax rates were 3% on income exceeding $600 and less than $10,000, and 5% on income exceeding $10,000. [ 8 ] This tax was repealed and replaced by another ...
Inaugural holder. Philip Francis Thomas. Website. Official website. The comptroller of Maryland is a constitutional officer of the U.S. state of Maryland. Thirty-four individuals have held the office of comptroller since 1851, when the office was created. The incumbent is Brooke Lierman, a Democrat.
Area code. 828. FIPS code. 37-12460 [3] GNIS feature ID. 2407430 [2] Chimney Rock is a village in Rutherford County, North Carolina, United States. The population was 113 at the 2010 census. The village takes its name from a large granite outcropping located on a summit above the village itself in Chimney Rock State Park.
24-16775. GNIS feature ID. 2390789 [3] Website. www .chevychaseview .org. Chevy Chase View is a town in Montgomery County, Maryland, United States. Established as a Special Tax District in 1924, the town was formally incorporated on October 28, 1993. [1] [6] The population was 1,005 at the 2020 census.
The top income tax bracket of 9.45 percent is the fifth highest combined state and local income tax rates in the country, behind New York City's 11.35 percent, California's 10.3 percent, Rhode Island's 9.9 percent, and Vermont's 9.5 percent. [191] Maryland's state sales tax is six percent. [192]
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