Md. Code, Tax - General § 10-909
This is the official text of Md. Code, Tax - General § 10-909, part of Maryland’s Code, Tax - General — governs state taxation.
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§10–909.
Official statutory text
The income tax required to be withheld under § 10–908 of this subtitle shall be withheld:
(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.
(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.
Status: in_force · Read it on the official government site
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