1656                                   LAWS OF MARYLAND                                Ch. 163

SECTION 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved May 4, 1982.

CHAPTER 164

(House Bill 382)

AN ACT concerning

Income Tax - Withholding of Taxes on Sick Pay
Benefits and Annuities

FOR the purpose of providing for the withholding of taxes on
payments of sick pay benefits to individuals; providing
that withholding in the case of annuities and sick pay
shall be by request; and defining terms.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 312(a-l)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

(As enacted by Chapter 410 of the Acts of the

General Assembly of 1970)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
(as enacted by Chapter 410 of the Acts of the General
Assembly of 1970) read(s) as follows:

Article 81 - Revenue and Taxes

312.

(a-1) (1) Any supplemental unemployment compensation
benefit paid to an individual , ; [and] any payment of an
annuity to an individual, IF AT THE TIME OF PAYMENT A
REQUEST IS MADE BY THE INDIVIDUAL THAT THE ANNUITY BE
SUBJECT TO WITHHOLDING; AND ANY PAYMENT OF SICK PAY TO AN
INDIVIDUAL, IF AT THE TIME OF PAYMENT A REQUEST IS MADE BY
THE INDIVIDUAL THAT THE SICK PAY BE SUBJECT TO WITHHOLDING,
shall be treated as if it were a payment of wages by an
employer to an employee and income taxes shall be withheld
in the same form and manner as such payments are subject to
withholding under the provisions of § 3402 of the Internal
Revenue Code as amended from time to time.