WILLIAM DONALD SCHAEFER, Governor

Ch. 2

AUGUST 15;
SEPTEMBER 15;
OCTOBER 31;
NOVEMBER 15;
DECEMBER 15; AND
JANUARY 31.

(VII) FOR THE MONTH OF JULY, ON OR BEFORE

(VIII) FOR THE MONTH OF AUGUST, ON OR BEFORE

(IX) FOR THE MONTH OF SEPTEMBER, ON OR BEFORE

(X) FOR THE MONTH OF OCTOBER, ON OR BEFORE

(XI) FOR THE MONTH OF NOVEMBER, ON OR BEFORE

(XII) FOR THE MONTH OF DECEMBER, ON OR BEFORE

(B)  CONTINUED FILING REQUIRED.

A PERSON REQUIRED TO FILE A QUARTERLY OR MONTHLY INCOME TAX
WITHHOLDING RETURN SHALL CONTINUE TO FILE RETURNS, WHETHER OR NOT
THE PERSON IS WITHHOLDING ANY INCOME TAX, UNTIL THE PERSON GIVES
THE COMPTROLLER WRITTEN NOTICE THAT THE PERSON NO LONGER HAS
EMPLOYEES OR NO LONGER IS LIABLE TO FILE THE RETURN.

(C)  CHANGE FROM MONTHLY TO QUARTERLY RETURN.

A PERSON WHO FILES A WRITTEN REQUEST TO CHANGE TO A
QUARTERLY RETURN FILING BECAUSE THE PERSON WITHHOLDS LESS THAN
$300 EACH QUARTER MAY BE ALLOWED TO CHANGE TO A QUARTERLY BASIS
AT THE BEGINNING OF THE CALENDAR YEAR AFTER THE REQUEST.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
312(h)(2), except as it related to payment of tax, and
(3).

In subsections (a) through (c) of this section, the
defined term "person" is substituted for the former
word "employer", for clarity.

The introductory clause of subsection (a) of this
section, "[e]xcept as provided in § 10-823 of this
subtitle", is added for clarity.

In the introductory language of subsection (a) of this
section, the duty to "complete" a return is added as a
general reference to § 2-104 of this article. See the
revisor's note to that section.

Subsection (a)(2) of this section is revised to state
expressly the date that each monthly return is to be
filed.

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