WILLIAM DONALD SCHAEFER, Governor

Ch. 2

In subsection (c) of this section, the reference to
the amount "that the payee requests" is added to
clarify that an individual not only requests
withholding but specifies the amount. See § 10-907(b)
of this subtitle.

Also in subsection (c) of this section, the former
reference to payments "subject to withholding under
the provisions of § 3402 of the Internal Revenue Code
as amended from time to time" is deleted as
surplusage.

Defined terms: "Comptroller" § 1-101

"Employer" § 10-905 "Fiduciary" § 10-101

"Income tax" § 1-101 "Individual" § 10-101

"Nonresident" § 10-101

"Payment subject to withholding" § 10-905

"Payor" § 10-905 "Person" § 1-101

"S corporation" § 10-101 "Wages" § 10-101

"Withhold" § 10-905

10-9.09. WITHHOLDING PERIODS.

EXCEPT FOR AN S CORPORATION, A PERSON SHALL WITHHOLD THE
INCOME TAX REQUIRED TO BE WITHHELD UNDER § 10-908 OF THIS
SUBTITLE:

(1)  ON THE BASIS OF EACH WEEKLY, 2-WEEK, SEMIMONTHLY,
OR MONTHLY REGULAR PERIOD OF PAYMENT;

(2)  IF THERE IS NO REGULAR PERIOD OF PAYMENT AS
SPECIFIED IN ITEM (1) OF THIS SECTION, ON A DAILY BASIS; OR .

BASIS.

(3) IF THE PAYOR IS A FIDUCIARY, ON A QUARTERLY

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
312(c) and the reference to a quarterly period in the
first sentence of (m).

Items (1) and (2) of this section are revised to apply
to a payor of sick pay and annuity benefits as well as
an employer. Accordingly, in the introductory
language of this section, the defined term "person" is
substituted for the former word "employer", and in
items (1) and (2) of this section, the references to a
"payment" period are substituted for the former
references to a "payroll period", for clarity.

In item (1) of this section, the reference to a
"2-week" period is substituted for the former word
"biweekly", for clarity.

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