A person who pays salary, wages, or other compensation for personal services for which income tax is not withheld shall give the payee 2 copies of the information return required by § 10-827 of this subtitle.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1991, c. 487, § 3.

Formerly Art. 81, § 298.