Ch. 2

LAWS OF MARYLAND

In subsection (b) of this section, the word "returns"
is substituted for the former reference to a
"quarterly or monthly report" for consistency.

Defined terms: "Comptroller" § 1-101
"Income tax" § 1-101 "Person" § 1-101
"Wages" § 10-101

10-823. SAME -- S CORPORATIONS.

AN S CORPORATION REQUIRED UNDER § 10-906 OF THIS TITLE TO
WITHHOLD INCOME TAX SHALL COMPLETE AND FILE WITH THE COMPTROLLER
AN INCOME TAX WITHHOLDING RETURN.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
312(a-2)(3), as it related to the return.

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.

The Tax - General Article Review Committee notes, for
consideration by the General Assembly, that Ch. 708,
Acts of 1987, amended former Art. 81, § 312(a-2) to
provide that an S corporation must file a withholding
return "with the filing of the 'S' corporation
return". Thus, the General Assembly apparently
recognized' that, in practice, an S corporation files
its withholding return at the same time that it files
its annual corporate income tax return. See revisor's
note to § 10-821 of this subtitle. Since, however,
there is no express statutory requirement for this
annual return, the phrase "with the filing of the 'S'
corporation return" is deleted in this section. The
General Assembly may wish to amend this section as
well as § 10-821 of this subtitle, to impose a
requirement for an annual return and to state a
specific date for filing a withholding return.

Defined terms: "Income tax" § 1-101
"S corporation" § 10-101

10-824. EXTENSIONS FOR FILING RETURNS.

IF THE COMPTROLLER FINDS THAT GOOD CAUSE EXISTS AND SUBJECT
TO § 13-601 OF THIS ARTICLE, THE COMPTROLLER MAY EXTEND THE TIME
TO FILE AN INCOME TAX RETURN UP TO 6 MONTHS OR, IF AN INDIVIDUAL
IS OUT OF THE UNITED STATES, UP TO 1 YEAR.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first and second
sentences of former Art. 81, § 306.

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