Tax Calculators

Use these online calculators to calculate your quarterly estimated income taxes, the interest amount due on your unpaid income tax, or the amount your employer should withhold from your income for state taxes.

Maryland Unpaid Tax Interest Calculator

Use this calculator to figure the interest on your unpaid Maryland Tax.

Amount of Tax Due:
Tax Return Due Date:
Payment Date:
Interest Due:
 


Notice to Employers: Salary Lien Provision for Unpaid Income Taxes

The Maryland legislature, in its 2002 session, passed a bill that changed the amount to be exempted from the salary lien provision of the income tax law in order to conform with amounts for other wage liens listed in the Commercial Law Article, Section 15-601-1. What is currently exempted under the Commercial Law Article for wage liens now applies to the income tax law.

The amount exempt from the wage lien is the greater of:

  • $145 times the number of weeks in which the wages due were earned, or
  • 75% of disposable wages due;
  •  less medical insurance payments deducted by the employer from the employees wages.

In Caroline, Kent, Queen Anne's and Worcester counties, for each work week, the greater of;

  • 75% of disposable wages due, or
  • 30 times the federal minimum hourly wage at the time the wages are due.
  •  less medical insurance payments deducted by the employer from the employees wages

Disposable wages are calculated by reducing the gross wage by the deductions required by law. Voluntary deductions such as credit union payments, charitable contributions, IRA, etc. are not included in the definition of disposable wages and should not be deducted before the computation is made.

The changes became effective July 1, 2002.

For example, if married with 2 exemptions, the calculation is as follows:

Gross Wages

$1,150.68

Federal Tax

-$58.75

State Tax

-$55.74

FICA

-$81.89

Disposable Wages

$954.30

Exemption (75%)

-$715.72

Sub-total

$238.58

Less Medical Insurance Payments by Employee

-$80.21

Amount Due to State Under Salary Lien

$158.37

If you have any questions, please contact our Collection Section at 410-260-7966

  • Net Pay Calculator
    Use this calculator for estimating taxes and net pay. This is only an approximation.

Cigarette Price Calculators

Cigarette Wholesaler Alternate Price Calculator

Enter List Price, Trade and Cash Discounts:

   Manufacturer's List Price per 1,000 Cigarettes $ Fill in invoice price before discounts
   Standard Anticipatory Trade Discount   %   Fill in any standard discount % amount received (e.g. 2% or 3.25%)
   Additional EFT/Cash Discount   %   Fill in any permitted additional discount % amount received (e.g. 1.25% or .75%)
   Cost of Doing Business Markup   %   Use minimum (default) markup % or fill in any markup greater than the current minimum. (e.g. .84% or 5%)


Manufacturer to Wholesaler Cost per 1,000 Cigarettes

   Manufacturer to Wholesaler Cost $
   Plus Maryland Excise Tax (per 1,000 cigarettes) $
   Wholesaler's Cost $

Wholesaler to Retailer Alternate Price per Carton of 200 Cigarettes

   1. Wholesaler's Cost per Carton $
   2. Plus Cost of Doing Business Markup   %
   3. Alternate Wholesaler to Retailer Price $
  Wholesaler to wholesaler minimum price per carton of 200 is carton price (Line 1) plus lesser of 1% or current minimum approved markup.

Wholesaler to Retailer Alternate Price per Carton of 250 Cigarettes

   1. Wholesaler's Cost per Carton $
   2. Plus Cost of Doing Business Markup   %
   3. Alternate Wholesaler to Retailer Price $
   Wholesaler to wholesaler minimum price per carton of 250 is carton price (Line 1) plus lesser of 1% or current minimum approved markup.

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Cigarette Wholesaler Minimum Price Calculator

Enter List Price, Trade and Cash Discounts:

   Manufacturer's List Price per 1,000 Cigarettes $ Fill in invoice price before discounts
   Standard Anticipatory Trade Discount   %   Fill in any standard discount % amount received (e.g. 2% or 3.25%)
   Additional EFT/Cash Discount   %   Fill in any permitted additional discount % amount received (e.g. 1.25% or .75%)


Manufacturer to Wholesaler Cost per 1,000 Cigarettes

   Manufacturer to Wholesaler Cost $
   Plus Maryland Excise Tax (per 1,000 cigarettes) $
   Wholesaler's Cost $
 

Wholesaler to Retailer Minimum Price per Carton of 200 Cigarettes

   1. Wholesaler's Cost per Carton $
   2. Plus Cost of Doing Business Markup   %
   3. Minimum Wholesaler to Retailer Price $
  Wholesaler to wholesaler minimum price per carton of 200 is carton price (Line 1) plus lesser of 1% or percentage in Line 2.  
 

Wholesaler to Retailer Minimum Price per Carton of 250 Cigarettes

   1. Wholesaler's Cost per Carton $
   2. Plus Cost of Doing Business Markup   %
   3. Minimum Wholesaler to Retailer Price $
   Wholesaler to wholesaler minimum price per carton of 250 is carton price (Line 1) plus lesser of 1% or percentage in Line 2.  

If Print Page button does not function, use your browser's print function.