Md. Code Ann., Tax-Gen. § 10-909
Periods of withholding
Effective Apr 12, 2011Added 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.State of Maryland
(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.
The income tax required to be withheld under § 10-908 of this subtitle shall be withheld:
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.