WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

REVISOR'S NOTE: This subsection is new language derived
without substantive change from the references, in
former Art. 81, § 312(a-l)(l), to sick pay and
annuities, and, as they related to income subject to
withholding, (a-2)(2) and the first sentence of (m).

In item (1) of this subsection, the cross-reference to
"§ 3402(o) of the Internal Revenue Code" is
substituted for former Art. 81, § 312(a-l)(2), which
defined "annuity" and "sick pay", for clarity and
brevity.

In item (2) of this subsection, the former reference
to a fiduciary "of an estate subject to the
jurisdiction of this State and the provisions of this
subtitle" is deleted as included in the defined term
"fiduciary".

Also in item (2) of this subsection, the former
references to a nonresident alien as an alien "of the
United States" and a "citizen or domiciliary of a
foreign country, or nation" are deleted as redundant.

Also in item (2) of this subsection, the former "July
1, 1963" effective date is deleted as obsolete.

Defined terms: "Fiduciary" § 10-101

"Income tax" § 1-101 "Internal Revenue Code" § 10-101

"Nonresident" § 10-101 "S corporation" § 10-101

(D)  PAYOR.

"PAYOR" MEANS A PERSON RESPONSIBLE TO MAKE A PAYMENT SUBJECT
TO WITHHOLDING.

REVISOR'S NOTE: This subsection is new language added to
allow concise reference to persons responsible for
making payments subject to withholdings.

Defined terms: "Payment subject to

withholding" § 10-905
"Person" § 1-101

(E)  WITHHOLD.

"WITHHOLD" INCLUDES DEDUCTING INCOME TAX.

REVISOR'S NOTE: This subsection is new language added to
state expressly that withholding includes deducting
the amounts withheld, for clarity, and to avoid
repetition of the phrase "deduct and withhold".

Defined term: "Income tax" § 1-101

10-906. TAX TO BE WITHHELD AND PAID TO COMPTROLLER.

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