§ 10-911. Annual statement by employer
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2017
Effective: July 1, 2017
MD Code, Tax - General, § 10-911
§ 10-911. Annual statement by employer
(a) Each employer or payor required under § 10-906 of this subtitle to withhold income tax for an employee or a person who receives a payment subject to withholding shall prepare a statement that shows for the previous calendar year:
(b) On or before January 31 of each year an employer or payor of a payment subject to withholding shall:
(c)(1) Except as provided in paragraph (2) of this subsection, an employer or payor shall submit statements required under subsection (a) of this section in an electronic format that the Comptroller requires by regulation.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 590, § 3; Acts 2006, c. 37, § 1, eff. July 1, 2006; Acts 2011, c. 161, § 1, eff. Oct. 1, 2011; Acts 2016, c. 538, § 1, eff. July 1, 2016; Acts 2016, c. 539, § 1, eff. July 1, 2016; Acts 2017, c. 379, § 1, eff. July 1, 2017.
Formerly Art. 81, § 312.
MD Code, Tax - General, § 10-911, MD TAX GENERAL § 10-911
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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