In determining whether an individual is an employee of an organization, a professional solicitor, or a fund-raising counsel, the payment of payroll taxes on behalf of the individual and reporting the payments, salaries, or fees as income for the individual to the Internal Revenue Service is evidence that an employer-employee relationship exists. The Secretary may require proof that these are being reported to the Internal Revenue Service.

Authority: Business Regulation Article, §6-204, Annotated Code of Maryland

Effective date: February 10, 1978 (5:3 Md. R. 134)

Regulations .01—.04, .11, .14, .16, and .17 amended effective September 9, 1985 (12:18 Md. R. 1764)

Regulation .01L adopted effective March 2, 1992 (19:4 Md. R. 471)

Regulation .03 amended effective October 3, 1988 (15:20 Md. R. 2332)

Regulation .04D amended effective October 3, 1988 (15:20 Md. R. 2332)

Regulation .04E amended effective October 3, 1988 (15:20 Md. R. 2332)

Regulation .05 repealed effective September 9, 1985 (12:18 Md. R. 1764)

Regulation .09 amended effective October 3, 1988 (15:20 Md. R. 2332)

Regulation .10 amended effective October 3, 1988 (15:20 Md. R. 2332)

Regulation .14 repealed effective April 11, 1994 (21:7 Md. R. 529)

Regulation .17 repealed effective April 11, 1994 (21:7 Md. R. 529)

Regulation .17A amended effective February 15, 1982 (9:3 Md. R. 220)

Regulation .18 repealed effective September 9, 1985 (12:18 Md. R. 1764)

Regulation .19G adopted effective September 8, 1986 (13:18 Md. R. 2018)

Regulation .20 adopted and existing Regulation .20 renumbered as Regulation .21 effective May 5, 1986 (13:9 Md. R. 1023)

Regulation .20 amended effective September 8, 1986 (13:18 Md. R. 2018)

Regulation .20-1 adopted effective March 2, 1992 (19:4 Md. R. 471)

Chapter revised effective November 13, 2000 (27:22 Md. R. 2059)

Regulation .01 amended effective August 8, 2022 (49:16 Md. R. 757)

Regulation .02D adopted effective August 8, 2022 (49:16 Md. R. 757)

Regulation .03 amended effective August 8, 2022 (49:16 Md. R. 757)

Regulation .03D amended effective June 6, 2016 (43:11 Md. R. 633)

Regulation .10 amended effective August 8, 2022 (49:16 Md. R. 757)

Regulation .19 amended effective August 8, 2022 (49:16 Md. R. 757)

Regulation .20-1 amended effective August 8, 2022 (49:16 Md. R. 757)

Regulation .20-1A amended effective September 12, 2016 (43:18 Md. R. 1017)

Regulation .22 adopted effective January 19, 2026 (53:1 Md. R. 20)