HARRY HUGHES, Governor                                659

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979.

Approved May 1, 1979.

CHAPTER 121

(Senate Bill 561)

AN ACT concerning

Income Tax - Employers' Quarterly Withholding Returns

FOR the purpose of requiring changing the dates when
employers are required to file their quarterly
withholding returns and remittances not later than the
last day of the following month, rather than a certain
day; and clarifying language.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 312(h)(2)

Annotated Code of Maryland

(1975 Replacement Volume and 1978 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

312.

(h) (2) The quarterly return and remittance shall be
made to the Comptroller not later than the [twenty-first]
LAST day of the month next after the end of the calendar
quarter, except that where the aggregate amount required to
be deducted and withheld by an employer for any quarterly
period can reasonably be expected to be at least [three
hundred dollars ($300.00), such] $300, THE employer shall
file a return and pay the tax monthly, on or before the
fifteenth [(15th)] day of the following month for each
month, January through November, [inclusive,] and on or
before January thirty first [(31st)] for the month of
December FOR THE MONTHS OF JANUARY, FEBRUARY, APRIL, MAY,
JULY, AUGUST, OCTOBER, AND NOVEMBER, ON OR BEFORE THE

THIRTIETH OF APRIL FOR THE MONTH OF MARCH AND ON OR BEFORE

THE THIRTY-FIRST OF JULY, OCTOBER, AND JANUARY FOR THE
MONTHS OF JUNE, SEPTEMBER, AND DECEMBER, RESPECTIVELY.

SECTION 2. AND BE IT FURTHER ENACTED, That the
provisions of this Act shall apply beginning with the