Ch. 110

LAWS OF MARYLAND

(b) Any income tax withheld is deemed to be held in trust
for the State by the (person] EMPLOYER OR PAYOR who withholds the
tax.

(c) (A person] AN EMPLOYER OR PAYOR who withholds income
tax shall keep a separate ledger account for withholdings that
indicates clearly:

(1) the amount of income tax withheld; and

(2) that the income tax withheld is the property of
the State.

(d) If an employer or [S corporation] PAYOR negligently
fails to withhold or to pay income tax in accordance with
subsection (a) of this section, personal liability for that
income tax extends:

(1) to the employer or [S corporation] PAYOR; and

(2) if the employer OR PAYOR is a corporation, to:

(i) any officer of the corporation who
exercises direct control over its fiscal management; or

(ii) any agent of the corporation who is
required to withhold and pay the income tax.

11-104.

(c) (1) In this subsection, "short-term passenger car
rental" means a rental of a passenger car, as defined in §
11-144.1 of the Transportation Article, for a period of 180 days
or less under the following terms:

(ii) [the buyer may not use] the car IS NOT TO
BE USED to transport individuals or property for hire.

11-204.

(a) The sales and use tax does not apply to:

(2) a sale to a credit union organized under the laws
of the State or of the United States; [or]

11-301.

The sales and use tax is computed on:

(3)  if retail sales of tangible personal property are
made through [coin-operated] vending machines, the gross receipts
from the retail sales.

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