Our ESS unit handles an array of employment issues, including, but not limited to, enforcement of laws concerning wages and time off. Generally speaking, no.Work permits are required for all minors under the age of 18 to work in the State of Maryland. The mission of the California Labor Commissioner's Office is to ensure a just day's pay in every workplace in the State and to promote economic justice. You will file a return with MD as a nonresident, and you will pay taxes to MD on the income you earned working there 4 days per week. If you work in CA and MD in the same year, you'll owe taxes to both. If you work in MD all year, you owe taxes to MD. The answer is "mostly no". The applicable law is California Labor Code Section 96(k). The Maryland Department of Labor requires employers to maintain employee records for 3 years after employment termination.