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Maryland Code, Tax-General § 10-909

Current as of January 01, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 10-909 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-10-909/

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