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ROBERT L. EHRLICH, JR., Governor Ch. 37
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BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-901
Annotated Code of Maryland
(2004 Replacement Volume and 2005 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
10-901.
(A) Except as otherwise provided in this subtitle, an individual, a partnership,
or a corporation that has Maryland taxable income in a taxable year shall pay the
income tax on that income with the return that covers that year.
(B) EXCEPT AS PROVIDED IN § 10-820(A)(3) OF THIS TITLE, IF AN INDIVIDUAL
FILES A MARYLAND INCOME TAX RETURN ELECTRONICALLY NO LATER THAN APRIL
15 OF THE NEXT TAXABLE YEAR, THE INCOME TAX DUE WITH THE RETURN MAY BE
PAID ON OR BEFORE APRIL 30 OF THE NEXT TAXABLE YEAR IF THE INCOME TAX IS
PAID ELECTRONICALLY.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2006.
Enacted April 7, 2006.
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CHAPTER 37
(Senate Bill 94)
AN ACT concerning
Income Tax - Withholding - Annual Statements
FOR the purpose of requiring certain payors of amounts subject to withholding to
prepare and submit to certain persons certain annual statements; requiring
employers and payors of amounts subject to withholding to submit certain
statements on magnetic media or in a certain format under certain
circumstances; requiring the Comptroller to adopt certain regulations;
authorizing the Comptroller to waive a certain requirement to submit certain
statements on magnetic media or in a certain format under certain
circumstances; and generally relating to the filing of certain income tax
withholding statements.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-911
- 191 -
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