WILLIAM DONALD SCHAEFER, Governor Ch. 590

(4) A PAYMENT OF WINNINGS DERIVED FROM WAGERING IN
THE STATE IF THE PAYMENT IS SUBJECT TO WITHHOLDING UNDER § 3402
OF THE INTERNAL REVENUE CODE.

(d) (1) "Payor" means a person responsible to make a
payment subject to withholding.

(2) "Payor" 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 payor 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 payments subject to
withholding.

(E) "WAGERING" INCLUDES:

(1) ANY LOTTERY, INCLUDING THE STATE LOTTERY; AND

(2) ANY PARI-MUTUAL WAGERING, INCLUDING ANY

PARI-MUTUEL WAGERING CONDUCTED UNDER ARTICLE 78B OF THE CODE.

[(e)] (F) "Withhold" includes deducting income tax.

10-906.

(a)  Except as provided in § 10-907 of this subtitle, each
employer or payor shall:

(1)  withhold the income tax required to be withheld
under § 10-908 of this subtitle; and

(2)  pay to the Comptroller the income tax withheld
for a period with the withholding return that covers the period.

(b)  Any income tax withheld is deemed to be held in trust
for the State by the employer or payor who withholds the tax.

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