Ch. 590

LAWS OF MARYLAND

(c)  A person who files a written request to change to a
quarterly return filing because the person withholds less than
$300 each quarter may be allowed to change to a quarterly basis
at the beginning of the calendar year after the request.

10-902.

(d)  An individual who receives income from wagering NOT
SUBJECT TO WITHHOLDING UNDER § 10-906 OF THIS SUBTITLE shall pay
in full the income tax on that income with the estimated tax
return that covers the period in which the individual receives
that income.

10-905.

(a)  In this Part II of this subtitle the following words
have the meanings indicated.

(b)  (1) "Employer" has the meaning stated in § 3401 of the
Internal Revenue Code.

(2) "Employer" includes:

(i) the federal government;

(ii) the State;

(iii) a county, municipal corporation,
political subdivision, or instrumentality of the State;

(iv) another state to the extent that functions
of its government are carried on or performed in this State; and

(v) if the employer is a corporation:

1.  any officer of the corporation who
exercises direct control over its fiscal management; and

2.  any agent of the corporation who has a
duty to withhold income tax from wages.

(c)  "Payment subject to withholding" means:

(1)  an annuity or sick pay payment described in §
3402(o) of the Internal Revenue Code;

(2)   income that is subject to the income tax and is
distributed by a fiduciary to a nonresident alien; [and]

(3)   income that is attributable to business carried
on in the State and is includable in a nonresident shareholder's
distributive share derived from an S corporation; AND

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