WILLIAM DONALD SCHAEFER, Governor

Ch. 590

10-822.

(a) Each person required under § 10-906 of this title to
withhold income tax shall complete and file with the Comptroller:

(1)  a quarterly income tax withholding return, on or
before the last day of the month that follows the calendar
quarter in which that income tax was withheld; or

(2)   if the person reasonably expects the total amount
of income tax required to be withheld in a quarterly period to be
$300 or more, a monthly income tax withholding return:

(i) for the month of January, on or before
February 15;

(ii) for the month of February, on or before
March 15;

(iii) for the month of March, on or before
April 30;

(iv) for the month of April, on or before May
15;

(v) for the month of May, on or before June 15;

(vi) for the month of June, on or before July
31;

(vii) for the month of July, on or before
August 15;

(viii) for the month of August, on or before
September 15;

(ix) for the month of September, on or before
October 31;

(x) for the month of October, on or before
November 15;

(xi) for the month of November, on or before
December 15; and

(xii) for the month of December, on or before
January 31.

(b) A person required to file a quarterly or monthly income
tax withholding return shall continue to file returns, whether or
not the person is withholding any income tax, until the person
gives the Comptroller written notice that the person no longer
has employees or no longer is liable to file the return.

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