Ch. 2

LAWS OF MARYLAND

The former specific requirement that the return give
information on "the* status of the taxpayer" in
accordance with regulations of the Comptroller is
deleted as unnecessary, in light of § 2-104 of this
article.

The former references to "compensation" and "salary
... paid for personal services performed" are deleted
as included in the defined term "wages".

The former words "remunerations" and "emoluments" are
deleted as unnecessary in light of the reference to
"other income".

Defined terms: "Person" § 1-101
"Wages" § 10-101

10-828. SAME -- WHEN FEDERAL INFORMATION RETURN FILED.

NOTWITHSTANDING § 1-302 OF THE FINANCIAL INSTITUTIONS
ARTICLE, IF THE COMPTROLLER REQUESTS, A PERSON, INCLUDING A
FINANCIAL INSTITUTION, WHO FILES A FEDERAL INFORMATION RETURN
SHALL VERIFY OR REPORT THE ITEMS REPORTED IN A FEDERAL
INFORMATION RETURN.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
298(2).

Defined terms: "Comptroller" § 1-101
"Person" § 1-101

10-829. COPY OF INFORMATION RETURN TO RECIPIENT OF PAYMENT.

A PERSON WHO PAYS WAGES FOR WHICH INCOME TAX IS NOT WITHHELD
SHALL GIVE THE PAYEE 2 COPIES OF THE INFORMATION RETURN REQUIRED
BY § 10-827 OF THIS SUBTITLE.

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

The reference to "wages for which income tax is not
withheld" is substituted for the former limitation
"except payment of salary, wages or compensation for
personal services which is subject to withholding as
provided in § 312 of this subtitle", for brevity and
clarity.

The word "payee" is substituted for the former phrase
"the person or individual to whom payment is made",
for brevity and clarity.

The former references to a payment . of "salaries" or
"compensation for personal services" are deleted as
included in the defined term "wages".

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