Ch. 714                                    LAWS OF MARYLAND

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987.

Approved June 2, 1987.

CHAPTER 714

(House Bill 1262)

AN ACT concerning

Income Tax - Withholding Statements

FOR the purpose of requiring certain employers to submit copies
of withholding statements to the Comptroller at a certain
time and certain and individuals at certain times; and repealing
a requirement that employers give wage statements when final
wages are paid and submit copies of those statements to the
Comptroller.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 312(i)

Annotated Code of Maryland

(1980 Replacement Volume and 1986 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, AND A COPY OF THE STATEMENT SHALL
BE SUBMITTED TO THE COMPTROLLER on or before January 31 FEBRUARY
28 of each year, showing for the previous calendar year the
following information: (i) the name of the employer, (ii) the
name of the individual, (iii) the total amount paid by the
employer to the individual as salary, wages, or compensation for
personal services of any kind, and (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

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