Ch. 590                                       LAWS OF MARYLAND

(c)  An employer or payor who withholds income tax shall
keep a separate ledger account for withholding's that indicates
clearly:

(1), the amount of income tax withheld; and

(2) that the income tax withheld is the property of
the State.

(d)   If an employer or payor negligently fails to withhold
or to pay income tax in accordance with subsection (a) of this
section, personal liability for that income tax extends:

(1)  to the employer or payor; and

(2)  if the employer or payor is a corporation, to:

(i) any officer of the corporation who
exercises direct control over its fiscal management; or

(ii) any agent of the corporation who is
required to withhold and pay the income tax.

10-908.

(a)  An employer shall withhold from the wages of an
individual the amount indicated in the income tax withholding
tables or income tax percentage withholding schedules that the
Comptroller prepares.

(b)  (1) A payor that is a fiduciary shall withhold from
each distribution the amount indicated in the income tax
withholding tables or income tax percentage withholding schedules
that the Comptroller prepares.

(2) A payor that is an S corporation shall withhold
5% of each nonresident shareholder's distributive share.

(c)  A payor shall withhold the amount of sick pay or
annuity that the payee requests.

(D) A PAYOR SHALL WITHHOLD FROM A PAYMENT SUBJECT TO
WITHHOLDING OF WINNINGS DERIVED FROM WAGERING:

(1)  IF THE PAYEE IS A RESIDENT, 7.5% OF THE PAYMENT;
AND

(2)  IF THE PAYEE IS A NONRESIDENT, 5% OF THE PAYMENT.

10-909.

The income tax required to be withheld under § 10-908 of
this subtitle shall be withheld:

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