Ch. 590                                       LAWS OF MARYLAND

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
be construed retroactively, and shall apply to all divorce
decrees, including those divorce decrees entered before July 1,
1989.----------------------

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1989.

Approved May 25, 1989.

CHAPTER 590

(Senate Bill 544)

AN ACT concerning

Income Tax - Gambling Winnings
Winnings Derived from Wagering

FOR the purpose of providing for the withholding of State and
local income taxes from certain payments of winnings from
wagering in the State; providing that persons, including
certain governmental entities, that make certain payments of
winnings from wagering within the State are subject to
certain withholding and reporting requirements under the
income tax law; requiring persons receiving certain payments
of winnings from wagering in the State to provide certain
information to the person making the payment; defining
certain terms; clarifying that winnings from wagering in the
State are included in the Maryland taxable income of a
nonresident; making a part of this Act contingent on the
passage of another Act; providing for the applicability of
this Act; and generally relating to the income taxation of
certain winnings from wagering in the State.

BY repealing and reenacting, with amendments,

Article - Tax - General

Section 10-207(q), 10-815(b), 10-902(d), 10-905, 10-908, and

10-911
Annotated Code of Maryland
(1988 Volume)

BY repealing and reenacting, without amendments,

Article - Tax - General
Section 10-210(a)
Annotated Code of Maryland

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