State Codes and Statutes

§ 10-909. Withholding periods.

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.

[An. Code 1957, art. 81, § 312; 1988, ch. 2, § 1; ch. 135, § 1; 1989, ch. 590, § 3; 1991, ch. 86; 2010, ch. 72, § 5.]

§ 10-909. Withholding periods.

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.

[An. Code 1957, art. 81, § 312; 1988, ch. 2, § 1; ch. 135, § 1; 1989, ch. 590, § 3; 1991, ch. 86; 2010, ch. 72, § 5.]

§ 10-909. Withholding periods.

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.

[An. Code 1957, art. 81, § 312; 1988, ch. 2, § 1; ch. 135, § 1; 1989, ch. 590, § 3; 1991, ch. 86; 2010, ch. 72, § 5.]

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