reglab/statecodes huggingface dataset:
2023 Maryland Statutes › State Personnel and Pensions › Division II - Pensions › Title 31 - Participating Governmental Units › Subtitle 3 - Withdrawal by a Participating Governmental Unit › Section 31-302 - Withdrawal Generally

(a)    Subject to subsection (b) of this section, the legislative body of a participating governmental unit may withdraw from participation in a State system and transfer to a local pension system or another State system any of the following groups of employees of the governmental unit who consent to the withdrawal, and who qualify for membership in the State system or local pension system:
(1)    all employees of the participating governmental unit;
(2)    fire fighters;
(3)    law enforcement personnel;
(4)    detention center officers; or
(5)    subject to the approval of the Board of Trustees, a homogeneous unit of at least 10 employees.
(b)    A participating governmental unit may withdraw from participation in a State system only if:
(1)    the new State system or local pension system of the participating governmental unit requires member contributions at the same rate as the member contribution rate applicable to employees of the participating governmental unit in the State system from which the participating governmental unit is withdrawing; or
(2)    the participating governmental unit:
(i)    does not provide for the employer pickup of member contributions to the current State system of the participating governmental unit within the meaning of § 414(h)(2) of the Internal Revenue Code; and
(ii)    certifies that it will not become an approved employer under § 21–313 of this article on or after the effective date of participation in the new State system or local pension system.
2023 Maryland Statutes › State Personnel and Pensions › Division II - Pensions › Title 31 - Participating Governmental Units › Subtitle 3 - Withdrawal by a Participating Governmental Unit › Section 31-304 - Transfer of Accumulated Contributions

If a participating governmental unit withdraws from a State system, the accumulated contributions of the withdrawn employees shall be transferred on the withdrawal date to the administrative board of the local pension system or new State system and credited to the account of those employees.
2023 Maryland Statutes › State Personnel and Pensions › Division II - Pensions › Title 31 - Participating Governmental Units › Subtitle 3 - Withdrawal by a Participating Governmental Unit › Section 31-305 - Transfer of Assets

(a)    As of the effective date of withdrawal of a participating governmental unit, the Board of Trustees shall transfer to the administrative board of the local pension system or new State system the portion of the assets that are allocable to the withdrawn employees as determined under § 21–305.5, § 21–305.6, § 21–306, § 21–306.1, or § 26–306.2 of this article.
(b)    The administrative board of the local pension system or new State system shall hold the transferred assets in trust to provide retirement benefits for the withdrawn employees.
2023 Maryland Statutes › State Personnel and Pensions › Division II - Pensions › Title 31 - Participating Governmental Units › Subtitle 3 - Withdrawal by a Participating Governmental Unit › Section 31-306 - Payment of Administrative Costs

A participating governmental unit shall pay all administrative costs involved in the withdrawal or reentry if the participating governmental unit:
(1)    withdraws all or some of its employees from a State system; or
(2)    elects to participate in a State system for employees who were previously withdrawn.
2023 Maryland Statutes › State Personnel and Pensions › Division II - Pensions › Title 32 - Optional Defined Contribution System › Subtitle 1 - Definitions › Section 32-101 - Definitions

(a)    In this title the following words have the meanings indicated.
(b)    (1)    “Eligible employee” means a member of the Employees’ Pension System or the Employees’ Retirement System who is subject to Selection C (Combination Formula) as provided in § 22-221 of this article, other than:
(i)    an employee of a participating governmental unit or a former participating governmental unit that has withdrawn; or
(ii)    a member of the Employees’ Pension System who transferred from the Employees’ Retirement System after April 1, 1998.
(2)    “Eligible employee” includes:
(i)    a member of the Employees’ Pension System who contributes to a State supplemental plan authorized by an employing institution as defined in § 30-101 of this article; or
(ii)    a member of the Employees’ Pension System who is an employee of the Northeast Maryland Waste Disposal Authority.
(c)    “Optional Defined Contribution System” means the system established under § 32-201 of this title.
(d)    “Participating employee” means an eligible employee who participates in the Optional Defined Contribution System.
(e)    (1)    “State supplemental plan” means a plan qualified under the Internal Revenue Code and:
(i)    administered by the Supplemental Board; or
(ii)    authorized for eligible employees by an employing institution as defined in § 30-101 of this article.
(2)    “State supplemental plan” includes:
(i)    a salary reduction plan qualified under § 401(k) of the Internal Revenue Code;
(ii)    a tax sheltered annuity plan qualified under § 403(b) of the Internal Revenue Code;
(iii)    a deferred compensation plan qualified under § 457 of the Internal Revenue Code; or
(iv)    a plan qualified under § 401(a) of the Internal Revenue Code.
(f)    “Supplemental Board” means the State Board of Trustees of the Maryland Teachers and State Employees Supplemental Retirement Plans established under § 35-201 of this article.
2023 Maryland Statutes › State Personnel and Pensions › Division II - Pensions › Title 32 - Optional Defined Contribution System › Subtitle 2 - Optional Defined Contribution System › Section 32-203 - Duties of Supplemental Board

(a)    Except for the State supplemental plans that are authorized by employing institutions as defined in § 30-101 of this article, the Supplemental Board shall adopt, implement, and maintain the specific qualified plans that are part of the Optional Defined Contribution System.
(b)    (1)    Except as provided in paragraph (2) of this subsection, the Supplemental Board shall adopt regulations to carry out this title.
(2)    The Supplemental Board is not required to adopt regulations to adopt or amend the plans under the Optional Defined Contribution System.
(c)    A participating employee’s interest in the plans under the Optional Defined Contribution System:
(1)    shall immediately be 100% vested;
(2)    shall be held in trust for the exclusive benefit of the participating employee, except as otherwise required under § 403(b) of the Internal Revenue Code for investments held under a plan that qualifies under § 403(b) of the Internal Revenue Code; and
(3)    may be distributed only at the times, in the manner, to the extent, and to the individuals that allow the plans to maintain their tax qualified status under the Internal Revenue Code.
2023 Maryland Statutes › State Personnel and Pensions › Division II - Pensions › Title 32 - Optional Defined Contribution System › Subtitle 2 - Optional Defined Contribution System › Section 32-205 - Payment of Contributions

(a)    For each participating employee who makes contributions under § 32–204 of this subtitle, to the extent funds are provided in the State budget, the State may contribute to the applicable State supplemental plan employer contributions an amount equal to the lesser of the participating employee’s contributions or $600 per fiscal year.
(b)    (1)    This subsection applies to participating employees who are paid through the Central Payroll Bureau.
(2)    As payrolls are paid, the Central Payroll Bureau shall pay the employer contributions to the applicable State supplemental plan as directed by the Supplemental Board.
(3)    The payments shall be charged against the budgets of the units employing the participating employees.
(4)    If a participating employee’s salary is paid from special funds or federal funds, or both, the employer contribution for that employee shall be paid from those funds.
(c)    (1)    This subsection applies to participating employees who are not paid through the Central Payroll Bureau.
(2)    The Supplemental Board shall provide by regulation how employer contributions and participating employee contributions are to be made.
(3)    The payments shall be charged against the budgets of the units employing the participating employees who are employed by the State.
(4)    If a participating employee’s salary is paid from special funds or federal funds, or both, the employer contribution shall be paid from those funds.
2023 Maryland Statutes › State Personnel and Pensions › Division II - Pensions › Title 32 - Optional Defined Contribution System › Subtitle 2 - Optional Defined Contribution System › Section 32-205.1 - Northeast Maryland Waste Disposal Authority

(a)    Employees of the Northeast Maryland Waste Disposal Authority who are members of the Employees’ Pension System shall be eligible for a matching contribution if:
(1)    the Supplemental Board determines that employees of the Northeast Maryland Waste Disposal Authority are eligible to participate in and contribute to one or more of the State supplemental plans; and
(2)    the Northeast Maryland Waste Disposal Authority makes an irrevocable election to participate in the Optional Defined Contribution System.
(b)    If the Northeast Maryland Waste Disposal Authority makes an election under this section, the Northeast Maryland Waste Disposal Authority shall be required to pay for each employee who makes contributions under § 32–204 of this subtitle, a contribution in an amount equal to the lesser of the employee’s contributions or $600 per fiscal year, in the manner directed by the Supplemental Board.
2023 Maryland Statutes › State Personnel and Pensions › Division II - Pensions › Title 32 - Optional Defined Contribution System › Subtitle 2 - Optional Defined Contribution System › Section 32-207 - State Supplemental Plan

(a)    A State supplemental plan that is authorized for eligible employees by an employing institution as defined in § 30–101 of this article may be offered only on the same basis and to the same class of employees as authorized under Chapter 619, § 2 of the Acts of the General Assembly of 1996.
(b)    The employing institution, in consultation with the State Retirement Agency, shall determine which employees of its institution are eligible employees.
2023 Maryland Statutes › State Personnel and Pensions › Division II - Pensions › Title 32 - Optional Defined Contribution System › Subtitle 2 - Optional Defined Contribution System › Section 32-208 - St. Mary's College of Maryland; Supplemental Retirement Plans

(a)    An eligible employee, as defined in § 32–101(b) of this title, of St. Mary’s College of Maryland may not participate in the Optional Defined Contribution System, as provided in this title, if the employee is eligible to participate in a matching supplemental retirement defined contribution plan or a matching feature of a supplemental retirement plan adopted and administered by the Board of Trustees of St. Mary’s College of Maryland.
(b)    The Board of Trustees of St. Mary’s College of Maryland may adopt and administer for employees of St. Mary’s College of Maryland:
(1)    a matching supplemental retirement defined contribution plan; or
(2)    a matching feature to another supplemental retirement plan adopted and administered by the Board of Trustees.
(c)    For any fiscal year, any plan established under subsection (b) of this section shall provide to employees described under subsection (a) of this section and who participate in the St. Mary’s College of Maryland supplemental plan or feature, not less than the same level of employer contributions that are available to participating employees under § 32–205 of this subtitle.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 35 - Supplemental Retirement Plans › Subtitle 1 - Definitions › Section 35-101 - Definitions

(a)    In this title the following words have the meanings indicated.
(b)    “Board” means the State Board of Trustees of the Maryland Teachers and State Employees Supplemental Retirement Plans.
(c)    “Supplemental retirement plans” means the deferred compensation, tax sheltered annuity, salary reduction savings plans, and any other plans authorized by this title.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 35 - Supplemental Retirement Plans › Subtitle 1 - Definitions › Section 35-102 - Effects of Plans

(a)    The supplemental retirement plans are in addition to any other retirement, pension, or benefit system established by the State.
(b)    A deferral of compensation under any of the supplemental retirement plans does not reduce the amount of any retirement, pension, or other benefit provided by law.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 35 - Supplemental Retirement Plans › Subtitle 2 - Board of Trustees › Section 35-202 - Membership

(a)    (1)    The Board consists of nine members appointed by the Governor.
(2)    Of the nine members:
(i)    three shall be from any of the following units:
1.    the Department of Budget and Management;
2.    the Department of Education;
3.    the Office of the State Comptroller;
4.    the Office of the State Treasurer;
5.    the State Retirement Agency; or
6.    the Maryland Higher Education Commission;
(ii)    three shall be individuals who are eligible to participate in one of the supplemental retirement plans, at least one of whom shall be an employee described in § 403(b)(1)(A)(ii) of the Internal Revenue Code; and
(iii)    three shall be members of the public who are not eligible to participate in any of the supplemental retirement plans, at least one of whom shall have experience with deferred compensation and salary reduction plans.
(b)    (1)    The term of a member is 4 years.
(2)    The terms of members are staggered as required by the terms provided for members of the Board on October 1, 1994.
(3)    At the end of a term, a member continues to serve until a successor is appointed and qualifies.
(4)    A member who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies.
(c)    The Governor may remove a member for incompetence or misconduct.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 35 - Supplemental Retirement Plans › Subtitle 2 - Board of Trustees › Section 35-204 - Meetings; Expenses; Staff

(a)    The Board shall meet at least quarterly at the times and places it determines.
(b)    Each member of the Board is entitled to reimbursement for expenses under the Standard State Travel Regulations, as provided in the State budget.
(c)    (1)    The Board may employ a staff in accordance with the State budget.
(2)    The Board may hire consultants, administrators, and other professionals as necessary to help implement, maintain, and administer the supplemental retirement plans.
(3)    (i)    Except as provided in subparagraph (ii) of this paragraph or otherwise by law, employees of the Board are subject to the provisions of Division I of this article that govern nontemporary employees.
(ii)    Employees of the Board whose labor is predominately intellectual and who hold positions that the Board designates as professional or technical positions involving specialized skill, education, and knowledge are in the executive service, management service, or are special appointments of the skilled service or the professional service in the State Personnel Management System.
(4)    (i)    Except as provided in paragraph (5) of this subsection, all expenses, including employee costs, incurred to implement, maintain, and administer the supplemental retirement plans shall be paid from the contributions to or the income or assets of the supplemental retirement plans.
(ii)    Each supplemental retirement plan shall pay a proportionate share of the expenses specified in subparagraph (i) of this paragraph.
(iii)    Administrative expenses to implement, maintain, and administer the supplemental retirement plans shall be as provided in the State budget.
(5)    At the request of the Board, and subject to an agreement governing the payment of costs, a unit of State government shall help to implement, maintain, and administer the supplemental retirement plans.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 35 - Supplemental Retirement Plans › Subtitle 2 - Board of Trustees › Section 35-205 - Duties of the Board

(a)    The Board shall:
(1)    implement, maintain, and administer the supplemental retirement plans;
(2)    submit progress and status reports to participants in the supplemental retirement plans; and
(3)    submit an annual report to the Governor and, subject to § 2-1257 of the State Government Article, to the General Assembly.
(b)    In case of doubt as to whether an individual is eligible to participate in any of the supplemental retirement plans, the Board shall determine the individual’s eligibility.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 35 - Supplemental Retirement Plans › Subtitle 3 - Fiduciaries and Investments › Section 35-301 - Fiduciary

(a)    In this section, “fiduciary” means a person with discretionary authority or control over:
(1)    the management or administration of any of the supplemental retirement plans; or
(2)    the management or disposition of the assets of any of the supplemental retirement plans.
(b)    A fiduciary is subject to the duties and responsibilities imposed on fiduciaries by Title 21, Subtitle 2 of this article.
(c)    A fiduciary is entitled to indemnification and insurance as provided under § 21-207 of this article.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 35 - Supplemental Retirement Plans › Subtitle 4 - Tax Sheltered Annuity Plan › Section 35-401 - Tax Sheltered Annuity Plan Generally

There is a tax sheltered annuity plan for eligible participants as allowed by § 403(b) of the Internal Revenue Code.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 35 - Supplemental Retirement Plans › Subtitle 4 - Tax Sheltered Annuity Plan › Section 35-402 - Participants in Plan

An individual is eligible to participate in the tax sheltered annuity plan if the individual:
(1)    is eligible for coverage under § 403(b) of the Internal Revenue Code; and
(2)    is an officer or employee of:
(i)    this State; or
(ii)    any other governmental entity in this State, including a county board of education.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 35 - Supplemental Retirement Plans › Subtitle 4 - Tax Sheltered Annuity Plan › Section 35-403 - Contributions

Subject to the conditions that the Board may set and in accordance with a contract between the participant and the employer, a participant may have contributions made to the tax sheltered annuity plan on the participant’s behalf by a salary reduction or in place of a salary increase.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 35 - Supplemental Retirement Plans › Subtitle 4 - Tax Sheltered Annuity Plan › Section 35-404 - Effect on Other Plans

This section does not prohibit a county board of education from adopting a plan for its employees that qualifies under § 403(b) of the Internal Revenue Code.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 35 - Supplemental Retirement Plans › Subtitle 5 - Salary Reduction Savings Plan › Section 35-501 - Salary Reduction Savings Plan Generally

(a)    There is a salary reduction savings plan for eligible participants as allowed by § 401(k) of the Internal Revenue Code.
(b)    The Board shall obtain approval from the Internal Revenue Service for the salary reduction savings plan.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 35 - Supplemental Retirement Plans › Subtitle 5 - Salary Reduction Savings Plan › Section 35-502 - Participants in Plan

An individual is eligible to participate in the salary reduction savings plan if the individual is:
(1)    an officer of this State; or
(2)    an employee of this State, including a contractual employee.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 35 - Supplemental Retirement Plans › Subtitle 6 - Deferred Compensation Plan › Section 35-602 - Participants in Plan

An individual is eligible to participate in the deferred compensation plan if the individual is:
(1)    an officer of this State;
(2)    an employee of this State, including a contractual employee;
(3)    an employee of the Northeast Maryland Waste Disposal Authority;
(4)    an independent contractor who performs service under § 21–304(c) of the Education Article; or
(5)    an employee of the Maryland Small Business Retirement Savings Board who has been determined by the Board to be an eligible employee under the federal Internal Revenue Code.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 36 - Social Security Benefits › Section 36-102 - Agreement Authorized

As authorized by former Article 89, §§ 30 through 40 of the Code and subject to applicable federal law, the Secretary of Budget and Management, acting on behalf of this State, may enter into, carry out, modify, or terminate an agreement with the Secretary of the United States Department of Health and Human Services to extend the benefits available under the federal Social Security Act to the employees and officers of this State and its political subdivisions and to the dependents and survivors of those employees and officers.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 37 - Transfers Between Retirement or Pension Systems › Subtitle 2 - General Provisions › Section 37-201 - Scope of Title

(a)    Subject to subsection (b) of this section, this title applies to transfers from a State or local retirement or pension system to another State or local retirement or pension system only if:
(1)    each system is operated on an actuarial basis; and
(2)    under each system contributions that are computed to be sufficient to provide the reserves needed to cover the benefits payable on account of the system’s members are made during the employment of members.
(b)    This title does not apply to:
(1)    a transfer to the Judges’ Retirement System of the State of Maryland;
(2)    a transfer to or from the Legislative Pension Plan of the State of Maryland except to the extent provided by the Joint Resolution submitted to the General Assembly by the General Assembly Compensation Commission under Article III, § 15 of the Maryland Constitution;
(3)    a transfer from the Employees’ Retirement System of the State of Maryland to the Employees’ Pension System of the State of Maryland on or before December 31, 2004;
(4)    a transfer from the Teachers’ Retirement System of the State of Maryland to the Teachers’ Pension System of the State of Maryland on or before December 31, 2004;
(5)    a transfer between the Employees’ Retirement System of the State of Maryland and the Teachers’ Retirement System of the State of Maryland;
(6)    a transfer between the Employees’ Pension System of the State of Maryland and the Teachers’ Pension System of the State of Maryland if the member:
(i)    is subject to the noncontributory pension benefit in both the previous and current system;
(ii)    is subject to the contributory pension benefit under Title 23, Subtitle 2, Part II of this article in both the previous and current system; or
(iii)    is subject to the Alternate Contributory Pension Selection under Title 23, Subtitle 2, Part III of this article in both the previous and current system; or
(7)    a transfer between the Correctional Officers’ Retirement System or the Employees’ Pension System to the Law Enforcement Officers’ Pension System under §§ 26–203.1(e) and 26–203.3 of this article.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 37 - Transfers Between Retirement or Pension Systems › Subtitle 2 - General Provisions › Section 37-202 - When Transfer Allowed

(a)    A member of a State or local retirement or pension system may transfer service credit attained as a result of that membership to another State or local retirement or pension system if the member, without incurring a break in employment, accepts employment or an office that:
(1)    requires or allows the member to participate in the new system; and
(2)    does not allow the member to continue to accrue benefits in the previous system.
(b)    A former member of a State or local retirement or pension system may transfer service credit attained as a result of the former membership to another State or local retirement or pension system if:
(1)    the former member served as an elected or appointed official while a member of the previous system;
(2)    the former member is serving as an elected or appointed official of the State when the former member requests the transfer of service credit;
(3)    a break in employment occurred that prevents the former member from transferring service credit under subsection (a) of this section; and
(4)    the former member’s current office:
(i)    requires or allows the member to participate in the new system; and
(ii)    does not allow the member to continue to accrue benefits in the previous system.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 37 - Transfers Between Retirement or Pension Systems › Subtitle 2 - General Provisions › Section 37-203.2 - Transfer of Service Credit -- Waiver of One-Year Requirement

(a)    This subsection applies to an individual who:
(1)    has accrued service credit in a State or local retirement or pension system;
(2)    has accepted new employment in a position requiring membership in one of the several systems; and
(3)    did not make a claim under § 37–203 or § 37–203.1 of this subtitle to transfer the previous service credit within 1 year of transferring into one of the several systems.
(b)    (1)    An individual described under subsection (a) of this section may request the Executive Director to accept the individual’s claim to transfer service credit accrued in the previous system.
(2)    If the Executive Director denies a request for a waiver, the denial shall be presented to the Board of Trustees for review.
(3)    The Board of Trustees may overturn the Executive Director’s decision under paragraph (1) of this subsection.
(c)    On or before October 1 of each year, the Board of Trustees shall submit a report to the Joint Committee on Pensions in accordance with § 2–1257 of the State Government Article, that provides:
(1)    the number of requests made by individuals to the Executive Director requesting a waiver of the 1–year requirement to claim transferred service credit;
(2)    the number of requests granted and denied by the Executive Director; and
(3)    the number of requests granted by the Board of Trustees following a denial by the Executive Director.
(d)    The Board of Trustees shall adopt regulations to carry out this section.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 37 - Transfers Between Retirement or Pension Systems › Subtitle 2 - General Provisions › Section 37-204 - Transfer to Police Department or Fire Department System

(a)    If a member of a State or local retirement or pension system transfers on or after July 1, 1990, to a State or local retirement or pension system for a police department or fire department, the plans, rules, regulations, guidelines, and policies of the new system govern to determine:
(1)    the years of service necessary to qualify the member for retirement from the new system; and
(2)    the years of service and amount of retirement benefits to be credited by the new system for the years of service and retirement benefits earned under the previous system.
(b)    The determinations made under subsection (a)(2) of this section shall be made by actuarial computations of the new system.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 37 - Transfers Between Retirement or Pension Systems › Subtitle 2 - General Provisions › Section 37-205 - Involuntary Transfers of Employment

(a)    If a member of a State or local retirement or pension system transfers to another State or local retirement or pension system because of an involuntary transfer of the member’s unit to another employer, all the employer contributions on behalf of the member and interest on those contributions shall be transferred to the new system.
(b)    (1)    The amount to be transferred to the new system under subsection (a) of this section shall be determined by actuarial valuation.
(2)    The cost of the valuation shall be shared equally by the previous system and the new system.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 37 - Transfers Between Retirement or Pension Systems › Subtitle 2 - General Provisions › Section 37-206 - Transfer of Employees of Certain Agencies

(a)    (1)    If a member of a State or local retirement or pension system who is employed by the Maryland-National Capital Park and Planning Commission transfers to another retirement or pension system of Prince George’s County as a result of the transfer of a unit of the Maryland-National Capital Park and Planning Commission police force to the Prince George’s County police department:
(i)    the member’s accumulated contributions, if not previously withdrawn, shall be transferred to the new system; and
(ii)    all the employer contributions on behalf of the member and interest on those contributions shall be transferred to the new system.
(2)    Unless the administrative board of the previous system or of the new system requests an actuarial valuation, the employer contributions transferred under this subsection shall be equal to the member’s accumulated contributions.
(3)    If the administrative board of either system requests an actuarial valuation, the cost of that valuation shall be shared equally by the previous system and the new system.
(b)    If the rate of contribution for an individual who transfers on or after July 1, 1994, to a new system under this section is altered because of the transfer:
(1)    the previous system shall refund to the individual any excess member contributions; and
(2)    the individual shall pay to the new system any shortage of member contributions.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 38 - Additional Service Credit Provisions › Subtitle 1 - Military Service Credit › Section 38-101 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    “Accumulated contributions”:
(1)    when used in relation to a State system, has the meaning stated in § 20-101 of this article; and
(2)    when used in relation to a local retirement or pension system, has the meaning most closely analogous to the meaning stated in § 20-101 of this article within the context of the local retirement or pension system.
(c)    “Member”:
(1)    when used in relation to a State system, has the meaning stated in § 20-101 of this article; and
(2)    when used in relation to a local retirement or pension system, has the meaning most closely analogous to the meaning stated in § 20-101 of this article within the context of the local retirement or pension system.
(d)    “Military service” means:
(1)    induction into the armed forces of the United States for training and service under the Selective Training and Service Act of 1940 or a subsequent act of a similar nature;
(2)    membership in a reserve component of the armed forces of the United States:
(i)    on active duty or ordered or assigned to active duty; or
(ii)    on active duty for training or inactive duty for training that interrupts a member’s service;
(3)    enlistment into the armed forces of the United States;
(4)    membership in the Maryland National Guard; or
(5)    with respect to a person separated from employment on or after July 1, 1991, active duty with the commissioned corps of the Public Health Service, the National Oceanic and Atmospheric Administration, or the Coast and Geodetic Survey from:
(i)    December 7, 1941, to December 31, 1946, both inclusive;
(ii)    June 25, 1950, to January 31, 1955, both inclusive; or
(iii)    December 22, 1961, to May 7, 1975, both inclusive.
(e)    “Regular interest”:
(1)    when used in relation to a State system, has the meaning stated in § 20-101 of this article; and
(2)    when used in relation to a local retirement or pension system, has the meaning most closely analogous to the meaning stated in § 20-101 of this article within the context of the local retirement or pension system.
(f)    “State or local retirement or pension system” means a retirement or pension system operated under the laws of the State or a political subdivision of the State.
(g)    “State system” means a retirement or pension system that is included in the State Retirement and Pension System under § 21-102 of this article other than the Legislative Pension Plan except to the extent provided by the joint resolution submitted to the General Assembly by the General Assembly Compensation Commission under Article III, § 15 of the Maryland Constitution.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 38 - Additional Service Credit Provisions › Subtitle 1 - Military Service Credit › Section 38-104 - State Service Credit for Military Service

(a)    (1)    This section applies to an individual who is:
(i)    a member of a State system; or
(ii)    a former member of a State system who is eligible to receive a benefit under § 29–302 or § 29–303 of this article.
(2)    This section does not apply to a retiree of a State system.
(b)    Except as provided in subsection (c) of this section, an individual described in subsection (a) of this section, who has not met the conditions set forth in § 38–103(a)(2) through (4) of this subtitle, is entitled to receive service credit for military service only on the attainment of 10 years of service credit earned through employment as a member of a State system.
(c)    (1)    An individual described in subsection (a) of this section may not receive credit for that military service if the individual receives credit for military service from another retirement system for which retirement benefits have been or will be received by the individual.
(2)    Paragraph (1) of this subsection does not apply to:
(i)    credit for military service provided under:
1.    the Social Security Act;
2.    the National Railroad Retirement Act; or
3.    Title 3 or Title 10, Chapter 1223, §§ 12731 through 12737 of the United States Code; or
(ii)    disability payments from a pension or retirement system.
(3)    (i)    Military service credit under this section may not exceed 5 years.
(ii)    Subject to subparagraph (i) of this paragraph, a member of the Maryland National Guard or of a reserve component of the armed forces of the United States who has not been activated under Title 10 of the United States Code, shall receive service credit at the rate of 4 months for each full year of service with the Maryland National Guard or with a reserve component of the armed forces of the United States, not to exceed a total of 36 months.
(d)    (1)    Except as provided in paragraph (2) of this subsection, the service credit for military service that an individual receives under this section shall be applied to the individual’s retirement allowance using the accrual rate in effect at the time the individual retires from a State system.
(2)    If an individual applies for military service credit on or after July 1, 2011, the service credit for military service that the individual receives under this section shall be applied to the individual’s retirement allowance using the accrual rate in effect at the time the individual submits an application for military service credit to the State Retirement Agency.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 38 - Additional Service Credit Provisions › Subtitle 2 - Other Service Credit Required in Local Retirement Systems › Section 38-201 - Service Credit Required in Local Retirement Systems for Members of General Assembly

(a)    This section applies only to individuals who are members of the General Assembly from and after January 15, 1963.
(b)    Notwithstanding any provisions of general or local law to the contrary, any member of a local retirement system that is operated on an actuarial basis, as described in Title 37 of this article, who is on leave of absence without pay from employment with a political subdivision of the State to serve as a member of the General Assembly shall, on application, receive service credit in the local retirement system for the period of the absence required for service in the General Assembly.
(c)    To receive the benefit of the service credit provided under this section, the member of the General Assembly shall contribute into the local retirement system, at the member’s usual rate of contribution based upon the salary of the position from which the member is on leave without pay to serve as a member of the General Assembly.
(d)    The Comptroller of the State shall make appropriate certifications as to the service credit to which the members of the General Assembly are entitled under this section.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 39 - Special Retirement or Pension Systems › Section 39-101 - Definitions

(a)    In this title the following words have the meanings indicated.
(b)    “County” means a county of the State and, unless expressly provided otherwise, Baltimore City.
(c)    (1)    “Special retirement or pension system” means a retirement or pension system that:
(i)    provides retirement or pension benefits; and
(ii)    allows a county executive, county council member, county commissioner, or appointed official to participate.
(2)    “Special retirement or pension system” does not include:
(i)    a defined contribution plan with benefits determined by an actuarial computation based on employee contributions and the accrued return on those contributions; or
(ii)    a retirement or pension plan that determines benefit amounts using computations or other specific methods enacted as an ordinance by the governing body.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 39 - Special Retirement or Pension Systems › Section 39-103 - System Allowing Benefits to Be Set or Amended by Means Other Than Ordinance

If a county has created a special retirement or pension system that allows or has allowed the system’s benefits to be set or amended by a means other than by ordinance enacted by the governing body of the county, on or before January 31, 1996, the governing body of the county shall:
(1)    (i)    modify the system so that it complies with § 39-102 of this title; or
(ii)    terminate the system as provided under § 39-104 of this title; and
(2)    terminate any benefits that are not allowed under §  39-102(e)(2) or (f) of this title, that an individual who was an elected or appointed official while a member of the special retirement or pension system is eligible to receive or modify those benefits so they comply with § 39-102(e)(2) or (f) of this title.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 39 - Special Retirement or Pension Systems › Section 39-104 - Termination of a System

(a)    If a special retirement or pension system is terminated, the governing body of the county shall provide, by ordinance, for a distribution of the assets of the system in an equitable and nondiscriminatory manner to the system’s members, former members, retirees, and beneficiaries to the extent they would be eligible to receive a benefit under a system created or operated in accordance with this title.
(b)    If a special retirement or pension system is terminated, the governing body of the county may not provide for benefits to be paid in accordance with a provision of the system if the benefits are not allowed under § 39-102(e) or (f) of this title.
(c)    If the assets of the system exceed the amount required to fully fund the benefits under the system that have accrued to the date of the termination and that are payable under this section, the excess shall be returned to the county.
2023 Maryland Statutes › State Personnel and Pensions › Division III - Other Retirement and Pension Provisions › Title 40 - Operation of Retirement Plans › Section 40-101 - Local Pension Systems

(a)    In this section, “local jurisdiction” means any county or municipal corporation in the State.
(b)    (1)    Subject to any other provision of State or federal law, a local jurisdiction that establishes a public pension system on or after July 1, 2005, is required to adhere to the principles incorporated in the Uniform Management of Public Employee Retirement Systems Act that address the investment and management of funds for a public pension system.
(2)    Subject to any other provision of State or federal law, any pension plan controlled by the Upper Potomac River Commission on or after July 1, 2019, is required to adhere to the principles incorporated in the Uniform Management of Public Employee Retirement Systems Act that address the investment and management of funds for a public pension system.
(c)    This section may not be construed to affect the authority of the legislative governing body of a local jurisdiction over the budget for a public pension system established on or after July 1, 2005.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 1 - Definitions › Section 1-101 - Definitions

(a)    In this article the following words have the meanings indicated.
(b)    “Admissions and amusement tax” means the tax imposed under Title 4 of this article.
(c)    “Alcoholic beverage tax” means the tax imposed under Title 5 of this article.
(d)    “Boxing and wrestling tax” means the tax imposed under Title 6 of this article.
(e)    (1)    “Comptroller” means the Comptroller of the State.
(2)    “Comptroller”, unless expressly provided otherwise, includes:
(i)    an employee of the Comptroller acting within the scope of employment; and
(ii)    an agent or representative of the Comptroller acting within the scope of the Comptroller’s authority.
(f)    “County” means a county of the State and, unless expressly provided otherwise, Baltimore City.
(g)    “Department” means the State Department of Assessments and Taxation.
(g–1)    “Digital advertising gross revenues tax” means the tax imposed under Title 7.5 of this article.
(h)    “Financial institution franchise tax” means the tax imposed under Title 8, Subtitle 2 of this article.
(i)    (1)    “Income tax” means the tax imposed under Title 10 of this article.
(2)    “Income tax” includes the State income tax and county income tax.
(j)    “Inheritance tax” means the tax imposed under Title 7, Subtitle 2 of this article.
(k)    “Internal Revenue Code” means Title 26 of the United States Code.
(l)    “Maryland estate tax” means the tax imposed under Title 7, Subtitle 3 of this article.
(m)    “Maryland generation–skipping transfer tax” means the tax imposed under Title 7, Subtitle 4 of this article.
(n)    “Motor carrier tax” means the tax imposed under Title 9, Subtitle 2 of this article.
(o)    “Motor fuel tax” means the tax imposed under Title 9, Subtitle 3 of this article.
(p)    (1)    “Person” means an individual, receiver, trustee, guardian, personal representative, fiduciary, or representative of any kind and any partnership, firm, association, corporation, or other entity.
(2)    “Person”, unless expressly provided otherwise, does not include a governmental entity or a unit or instrumentality of a governmental entity.
(q)    “Property” means real property and personal property.
(r)    “Public service company franchise tax” means the tax imposed under Title 8, Subtitle 4 of this article.
(s)    (1)    “Sales and use tax” means the tax imposed under Title 11 of this article.
(2)    “Sales and use tax” includes the tax imposed on the use of certain electricity under § 11–1A–01 of this article.
(3)    “Sales and use tax” includes the hotel surcharge imposed under § 11–102(b) of this article.
(t)    “Savings and loan association franchise tax” means the tax imposed under Title 8, Subtitle 3 of this article.
(u)    “State” means:
(1)    a state, possession, territory, or commonwealth of the United States; or
(2)    the District of Columbia.
(v)    Repealed.
(w)    “Tobacco tax” means the tax imposed under Title 12 of this article.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 2 - General Provisions › Section 1-201 - Due Dates

(a)    In this section, “legal holiday” means:
(1)    the day on which a legal holiday, as defined in § 1–111 of the General Provisions Article, is observed; or
(2)    a federal legal holiday.
(b)    Notwithstanding any other law, when under State or local law, the last day to pay a tax, file a tax return, or perform any other act that relates to taxes under this article falls on a Saturday, Sunday, or legal holiday, performance of the act is considered timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.
(c)    For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.
2023 Maryland Statutes › Tax - General › Title 1 - Definitions; General Provisions › Subtitle 2 - General Provisions › Section 1-202 - Notices

(a)    A unit of the State government or person responsible for administering or collecting a tax shall give each notice required under this article by mailing it, in a postpaid envelope, to the person for whom the notice is intended:
(1)    at the address in the most recently filed application, report, or return of the person on record; or
(2)    if no application, report, or return has been filed, at any address obtainable for the person.
(b)    The mailing of a notice in the manner provided in subsection (a) of this section is presumptive evidence of its receipt by the person to whom the notice is mailed.