§ 10-909. Withholding periods

MD Tax-Gen Code § 10-909 (2019) (N/A)
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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.