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§ 10-909. Periods of withholding

West's Annotated Code of MarylandTax-GeneralEffective: April 12, 2011

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 9. Tax Payment (Refs & Annos)
Part II. Payment of Tax Withheld (Refs & Annos)
Effective: April 12, 2011
MD Code, Tax - General, § 10-909
§ 10-909. Periods of withholding
Currentness
The income tax required to be withheld under § 10-908 of this subtitle shall be withheld:
(1) by a payor other than a fiduciary or S corporation and by an employer:
(i) on the basis of each weekly, 2-week, semimonthly, or monthly regular period of payment; or
(ii) if there is no regular period of payment as specified in item (i) of this item, on a daily basis; and
(2) by a payor who is a fiduciary, on a quarterly basis.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 135, § 1; Acts 1989, c. 590, § 3; Acts 1991, c. 86; Acts 2010, c. 72, § 5, eff. April 13, 2010; Acts 2011, c. 65, § 1, eff. April 12, 2011.
Formerly Art. 81, § 312.
MD Code, Tax - General, § 10-909, MD TAX GENERAL § 10-909
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.
End of Document