Ch. 2

LAWS OF MARYLAND

"County" § 1-101 "County income tax" § 10-101
"Income tax" § 1-101
"Maryland taxable income" § 10-101
"Nonresident" § 10-101 "Resident" § 10-101
"State" § 1-101 "State income tax" § 10-101
"Wages" § 10-101 "Withhold" § 10-905

10-908. AMOUNT TO BE WITHHELD.

(A)  FROM WAGES.

AN EMPLOYER SHALL WITHHOLD FROM THE WAGES OF AN INDIVIDUAL
THE AMOUNT INDICATED IN THE INCOME TAX WITHHOLDING TABLES OR
INCOME TAX PERCENTAGE WITHHOLDING SCHEDULES THAT THE COMPTROLLER
PREPARES.

(B)  FROM PAYMENT SUBJECT TO WITHHOLDING -- FIDUCIARY OR S
CORPORATION.

(1)  A PAYOR THAT IS A FIDUCIARY SHALL WITHHOLD FROM
EACH DISTRIBUTION THE AMOUNT INDICATED IN THE INCOME TAX
WITHHOLDING TABLES OR INCOME TAX PERCENTAGE WITHHOLDING SCHEDULES
THAT THE COMPTROLLER PREPARES.

(2)  A PAYOR THAT IS AN S CORPORATION SHALL WITHHOLD
5% OF EACH NONRESIDENT SHAREHOLDER'S DISTRIBUTIVE SHARE.

(C)  SAME -- SICK PAY OR ANNUITY PAYMENT.

A PAYOR SHALL WITHHOLD THE AMOUNT OF SICK PAY OR ANNUITY
THAT THE PAYEE REQUESTS.

REVISOR'S NOTE: Subsections (a), (b)(2), and (c) of this
section are new language derived without substantive
change from the first sentence of former Art. 81, §
312(d), and, as they related to the amount to be
withheld, (a-l)(l) and (a-2)(2).

Subsection (b)(2) of this section is new language
added to state expressly that which only was implied
by the former requirement that a distribution by a
payor "be treated as if it were a payment of wages by
an employer to an employee".

Subsection (a) of this section is revised, in the
active voice, to clarify that the subsection applies
to an "employer".

In subsection (a) of this section, the references to
"income tax withholding tables" and "income tax
percentage withholding schedules" are substituted for
the former word "tables", to conform to § 2-106 of
this article.

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