Capital Subdivision Capital Subdivision The Capital Subdivision is a railroad line owned and operated by CSX Transportation in the U.S. state of Maryland and the District of Columbia. The line runs from near Baltimore, Maryland southwest to Washington, D.C. along the former Baltimore and Ohio Rail Road (B&O) Washington Branch. The subdivision's Alexandria Extension provides a connection to Virginia and points south. The northeast end of the line is at Halethorpe, Maryland, just north of the historic Thomas Viaduct, where it meets the Baltimore Terminal Subdivision and the Old Main Line Subdivision. Its southwest end is at the yard north of Union
Comptroller of the Treasury of Maryland v. Wynne collected by the state's comptroller of the treasury. Residents who earn income outside of Maryland may receive a credit against the state, but not the county income tax for income taxes paid on that income to other states. Nonresidents who earn income in Maryland must pay the state income tax and, in lieu of the county income tax, a "special nonresident tax" that was set at a rate "equal to the lowest county income tax rate set by any Maryland county." In 2006, Maryland residents Brian and Karen Wynne, a married couple, earned income from other states through an S