No. Your severance would be taxable in Maryland. You would have to file a part-year Maryland return and a part-year Georgia return and allocate your severance pay to the State of Maryland.
Per the State of Maryland, your part-year resident return would include all income or loss that was derived from Maryland sources. Usually, in multi-state tax situations, the income source (and in which state you are taxed) depends on where the services are performed. Since you are getting severance due to your services rendered in Maryland, it would be Maryland source income.
Furthermore, per the State of Georgia, severance is considered nontaxable when pay is received for which no services are rendered in Georgia. Only the portion of the income included in your W-2 that is received for past or future services rendered in Georgia, including accrued vacation, sick pay, and holidays, would be taxable for Georgia purposes.
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