WILLIAM DONALD SCHAEFER, Governor

Ch. 2

part of a year under the provisions of this subtitle",
for brevity and clarity.

Defined terms: "Internal Revenue Code" § 1-101
"Maryland taxable income" § 10-101

(L) WAGES.

"WAGES" MEANS SALARY, WAGES, OR COMPENSATION FOR PERSONAL
SERVICES OF ANY KIND AS DEFINED IN §§ 3401 AND 3402(O)(2)(A) OF
THE INTERNAL REVENUE CODE.

REVISOR'S NOTE: This subsection is new language substituted
for former Art. 81, § 312(b), the first and second
sentences of (b-1), and, as it related to supplemental
unemployment compensation, (a-l)(l), for clarity and
brevity.

Accordingly the reference to "wages ... as defined in
§ 3401 ... of the Internal Revenue Code" is
substituted for the former exclusion of "any payments
of salary ... or compensation for personal services of
any kind for the employer ... [f]or agricultural labor
... [,] domestic service ... [,] services performed by
a duly ... licensed minister ... [or] seamen ..." and
the former reference to "tips".

Similarly, the reference to "wages ... in § ...
3402(o)(2)(A) of the Internal Revenue Code" is
substituted for the former reference to "[a]ny
supplemental unemployment compensation benefit paid to
an individual" and to the treatment of the benefits as
though they were wages.

As to payments subject to withholding, see § 10-905 of
this title.

Defined term: "Internal Revenue Code" § 1-101

REVISOR'S NOTE TO SECTION: Former Art. 81, § 279(a) and
(b), which defined the words "Comptroller" and
"person", respectively, is deleted as unnecessary in
light of the definitions of those words in § 1-101 of
this article.

Former Art. 81, § 279(c)(1), which defined "taxpayer"
as a "person required ... to ... file a report", is
deleted as unnecessary in light of the defined terms
"individual" and "corporation" in § 10-101 of this
title.

Former Art. 81, § 279(j), which defined "this State"
to include "territory owned by or ceded to the United
States", is deleted as unnecessary.

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