HARRY HUGHES, Governor                                         849

CHAPTER 192

(House Bill 289)

AN ACT concerning

Income Tax - Reporting by Magnetic Tape

FOR the purpose of authorizing the Comptroller to require certain
employers to submit certain income tax return or reporting
information on magnetic tape or other machine readable form;
requiring the Comptroller to consider certain factors in
adopting regulations for standards to enforce this Act; and
prohibiting the Comptroller from requiring certain employers
to submit certain returns or reporting information under
certain circumstances.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 312(i)

Annotated Code of Maryland

(1980 Replacement Volume and 1985 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

312.

(i) (1) Every employer who under the provisions of this
section is required to deduct, withhold and pay over a tax for
any individual shall furnish to him in duplicate a statement
showing the information required in this subsection. The
statement in duplicate shall be given to the individual on or
before January 31 of each year, showing for the previous calendar
year the following information: [(1)] (I) the name of the
employer, [(2)] (II) the name of the individual, [(3)] (III) the
total amount paid by the employer to the individual as salary,
wages, or compensation for personal services of any kind, and
[(4)] (IV) the total amount which has been deducted and withheld
under the requirements of this section. The statement shall
contain such other information and shall be in such form as the
Comptroller may prescribe by regulation. If any individual's
employment with an employer is terminated before the end of the
calendar year, the statement in duplicate shall be given to him
at the time of the last payment to him of salary, wages or
compensation for personal services. An additional copy of every
such statement shall be sent to the Comptroller not later than
January 31 following the year in which the termination of
employment occurred. Any employer required under the provisions
of this subsection to furnish copies of any such statement, who
wilfully fails to furnish a statement as required by law or