§ 10-906. Payments to Comptroller
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 10-906
§ 10-906. Payments to Comptroller
(a) Except as provided in § 10-907 of this subtitle, each employer or payor shall:
(b) Any income tax withheld is deemed to be held in trust for the State by the employer or payor who withholds the tax.
(c) An employer or payor who withholds income tax shall keep a separate ledger account for withholdings that indicates clearly:
(d) If an employer or payor negligently fails to withhold or to pay income tax in accordance with subsection (a) of this section, personal liability for that income tax extends:
(3) if the employer or payor is a limited liability company as defined under Title 4A of the Corporations and Associations Article or a limited liability partnership as defined under Title 9A of the Corporations and Associations Article, including a limited partnership registered as a limited liability limited partnership, to:
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1989, c. 590, § 3; Acts 1992, c. 536; Acts 1993, c. 243; Acts 1997, c. 654, § 2, eff. July 1, 1998; Acts 1999, c. 34, § 1, eff. April 13, 1999; Acts 2003, c. 21, § 1, eff. April 8, 2003.
Formerly Art. 81, §§ 283, 312.
MD Code, Tax - General, § 10-906, MD TAX GENERAL § 10-906
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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