WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

In the introductory language of subsection (a)(2) of
this section, the reference to "unpaid tax" is
substituted for the former reference to payment
"[a]fter crediting the amounts paid with the
declarations, the balance of tax due", for brevity.

In subsection (d) of this section, the former
reference to the tax "upon the value of the award or
prize" is deleted as surplusage.

Also in subsection (d) of this section, the former
condition "unless the value of the award or prize is
tax exempt under the provisions of this subtitle,
anything in this subsection to the contrary
notwithstanding" is deleted as surplusage.

As to due dates for declarations for individuals and
for corporations, respectively, see §§ 10-820 and
10-821 of this title.

The third sentence of former Art. 81, § 312(g), which

required payment of income tax due in excess of

amounts withheld as estimated tax, is deleted as
surplusage.

Defined terms: "Corporation" § 10-101
"Income tax" § 1-101 "Individual" § 10-101
"Taxable year" § 10-101

10-903. RESERVED.

10-904. RESERVED.

PART II. PAYMENT OF TAX WITHHELD.

10-905. DEFINITIONS.

(A)  IN GENERAL.

IN THIS PART II OF THIS SUBTITLE THE FOLLOWING WORDS HAVE
THE MEANINGS INDICATED.

REVISOR'S NOTE: This subsection is new language used as the
standard introductory language to a definition
section.

(B)  EMPLOYER.

(1)  "EMPLOYER" HAS THE MEANING STATED IN § 3401 OF
THE INTERNAL REVENUE CODE.

(2)  "EMPLOYER" INCLUDES:

(I) THE FEDERAL GOVERNMENT;

- 375 -