Md. Code Ann., Tax-Gen. § 10-817
Income tax withholding return required
Effective Jul 1, 2024Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 590, § 3; Acts 2024, c. 729, § 3, eff. July 1, 2024; Acts 2024, c. 730, § 3, eff. July 1, 2024.State of Maryland
- (a) A person required to withhold income tax under § 10-906 of this title shall file an income tax withholding return.
- (b) For a taxable year beginning after December 31, 2026, a person shall file an income tax withholding return electronically.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 590, § 3; Acts 2024, c. 729, § 3, eff. July 1, 2024; Acts 2024, c. 730, § 3, eff. July 1, 2024.
Formerly Art. 81, § 312.