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Session Laws, 2006
Volume 750, Page 192   View pdf image
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2006 LAWS OF MARYLAND
Ch. 37
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 10-911. (a)     Each employer or payor [of winnings derived from wagering] required
under § 10-906 of this subtitle to withhold income tax for an employee or a person
who receives [winnings derived from wagering] A PAYMENT SUBJECT TO
WITHHOLDING shall prepare a statement that shows for the previous calendar year: (1)     the name of the employer or payor; (2)     the name of the employee or person who receives the [winnings]
PAYMENT SUBJECT TO WITHHOLDING; (3)     the total amount that the employer paid to the employee as wages or
the total amount that the payor has paid to the person; (4)     the total amount of tips that the employee reported; (5)     the total amount of income tax that has been withheld under this
subtitle; (6)     any amount by which income tax required to be withheld on tips
exceeds the other net wages paid to the employee; and (7)     any other information that the Comptroller requires by regulation. (b)     An employer or payor of a payment subject to withholding [of winnings
derived from wagering] shall: (1)     provide 2 copies of the statement required under subsection (a) of this
section to the employee or person who receives [winnings derived from wagering] A
PAYMENT SUBJECT TO WITHHOLDING on or before January 31 of each year; and (2)     submit 1 copy of the statement to the Comptroller on or before
February 28 of each year. (c)      (1) [Unless an] EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS
SUBSECTION, AN employer or payor [is required to make returns or reports for
federal income tax purposes on magnetic tape or other machine-readable form, the
Comptroller may not require that statement] SHALL SUBMIT STATEMENTS required
under subsection (a) of this section [be submitted] on magnetic [tape] MEDIA or IN
other machine-readable [form] OR ELECTRONIC FORMAT THAT THE COMPTROLLER
REQUIRES BY REGULATION, IF: (1) (I) THE TOTAL NUMBER OF STATEMENTS OF THAT STATEMENT
TYPE THAT THE EMPLOYER OR PAYOR IS REQUIRED TO SUBMIT EQUALS OR
EXCEEDS: - 192 -


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Session Laws, 2006
Volume 750, Page 192   View pdf image
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