2482

LAWS OF MARYLAND

Ch. 658

(V) (5) MASTER ELECTRICIAN.

(2) ANY PROFESSIONAL ENGINEER OR ARCHITECT WITH

CONTRACTUAL OR EMPLOYMENT CONTROL OVER A NONRESIDENT CONTRACTOR
WHO IS LISTED IN PARAGRAPH (1) OF THIS SUBSECTION AND WORKING IN
THIS STATE SHALL NOTIFY THE COMPTROLLER OF THE PRESENCE OF THE
CONTRACTOR IN THIS STATE.

312.

(a) For the quarterly period beginning July 1, 1955, and
for each quarterly period thereafter, EXCEPT AS PROVIDED IN
SUBSECTION (Q) OF THIS SECTION, every employer utilizing the
services of an employee shall deduct, withhold and pay over to
the Comptroller of the Treasury, for each such employee in his
employ a tax as provided in this section.

(Q) (1) ANY NONRESIDENT EMPLOYER WHICH IS INCORPORATED IN
OR HAS CENTRAL OFFICES LOCATED IN A STATE OTHER THAN THIS STATE
SHALL WITHHOLD AND PAY TO THE COMPTROLLER ALL TAXES AND
COMPENSATION REQUIRED TO BE WITHHELD UNDER THIS SECTION TO THE
SAME EXTENT AND IN THE SAME AMOUNT THAT A STATE EMPLOYER IS
REQUIRED TO WITHHOLD TAXES AND COMPENSATION IN THE STATE OF THE
NONRESIDENT EMPLOYER IF THE NONRESIDENT EMPLOYER IS LICENSED AS:

(I) (1) A PLUMBER OR GAS FITTER;

(II) (2) A CONSTRUCTION CONTRACTOR;

(III) (3) A HOME IMPROVEMENT CONTRACTOR;

(IV) (4) A PLUMBER; OR

(V) (5) A MASTER ELECTRICIAN.

(2) ANY PROFESSIONAL ENGINEER OR ARCHITECT WITH

CONTRACTUAL OR EMPLOYMENT CONTROL OVER A NONRESIDENT CONTRACTOR
WHO IS LISTED IN PARAGRAPH (1) OF THIS SUBSECTION AND WORKING IN
THIS STATE SHALL NOTIFY THE COMPTROLLER OF THE PRESENCE OF THE
CONTRACTOR IN THIS STATE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1986.

Approved May 27, 1986.