WILLIAM DONALD SCHAEFER, Governor

Ch. 2

The phrase "subject to § 13-601 of this article" is
added as a general reference to the requirement to pay
interest, notwithstanding an extension.

The former requirement that the Comptroller keep
records of extensions is deleted as unnecessary in
light of Title 2 of this article.

Former Art. 81, § 307, which related to regulations to
extend due dates for certain acts because of World War
II, is deleted as obsolete.

Defined terms: "Comptroller" § 1-101
"Income tax" § 1-101 "Individual" § 10-801

10-825. RESERVED.
10-826. RESERVED.

PART IV. OTHER FILINGS.

10-827. INFORMATION RETURN -- WHEN FEDERAL INFORMATION RETURN
NOT FILED.

EACH PERSON MAKING PAYMENTS NOT REPORTED ON A FEDERAL
INFORMATION RETURN SHALL COMPLETE AND FILE WITH THE COMPTROLLER
AN INFORMATION RETURN THAT REPORTS ANNUITIES, DIVIDENDS,
INTEREST, PREMIUMS, RENT, OR OTHER INCOME, INCLUDING WAGES THAT
ARE NOT SUBJECT TO THE WITHHOLDING TAX UNDER SUBTITLE 9 OF THIS
TITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first clause of
former Art. 81, § 298(1).

The duty to "complete" the return is added as a
general reference to § 2-104 of this article. See the
revisor's note to that section.

The phrases "not reported on a federal information
return" and "not subject to the withholding tax" are
substituted for the former references "except to the
extent that such payments are reported by information
returns pursuant to the laws of the United States" and
"except to the extent such ... wages is subject to
withholding", for brevity and clarity.

The former reference to every person "subject to the
jurisdiction of this State in whatever capacity
acting, including lessees or mortgagors of real or
personal property, fiduciaries, partnerships, and
employers" is deleted as included in the defined term
"person".

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