Washington County, Maryland Washington County, Maryland Washington County is located in the western part of the U.S. state of Maryland. As of the 2010 census, the population was 147,430. Its county seat is Hagerstown. Washington County was the first county in the United States to be named for the Revolutionary War general (and later President) George Washington. Washington County is one of three Maryland counties recognized by the Appalachian Regional Commission as being part of Appalachia. The county borders southern Pennsylvania to the north, Northern Virginia to the south, and the Eastern Panhandle of West Virginia to the south and west. Washington County
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