WILLIAM DONALD SCHAEFER, Governor

Ch. 590

(1)  by a payor other than a fiduciary or S
corporation and by an employer:

(i) on the basis of each weekly, 2-week,
semimonthly, or monthly regular period of payment; or

(ii) if there is no regular period of payment
as specified in subitem (i) of this item, on a daily basis;

(2)  by a payor who is a fiduciary, on a quarterly
basis; and

(3)  by a payor who is an S corporation, on or before
the date on which the S corporation is required under this title
to file an income tax return.

10-910.

(D) A PERSON WHO IS ENTITLED TO RECEIVE A PAYMENT SUBJECT
TO WITHHOLDING OF WINNINGS DERIVED FROM WAGERING SHALL COMPLETE,
UNDER OATH, AND GIVE TO THE PAYOR A WITHHOLDING CERTIFICATE THAT
CONTAINS THE NAME, ADDRESS, STATE OF RESIDENCE, AND TAXPAYER
IDENTIFICATION NUMBER OF:

(1)  THE PERSON WHO IS TO RECEIVE THE PAYMENT; AND

(2)  EACH PERSON ENTITLED TO ANY PORTION OF THE
PAYMENT.

10-911.

(a) Each employer OR PAYOR OF WINNINGS DERIVED FROM
WAGERING required under § 10-906 of this subtitle to withhold
income tax for an employee OR A PERSON WHO RECEIVES WINNINGS
DERIVED FROM WAGERING shall prepare a statement that shows for
the previous calendar year:

(1)  the name of the employer OR PAYOR;

(2)  the name of the employee; OR PERSON WHO
RECEIVES THE WINNINGS;

(3)  the total amount that the employer paid to the
employee as wages OR THE TOTAL AMOUNT THAT THE PAYOR HAS PAID TO
THE PERSON;

(4)  the total amount of tips that the employee
reported;

(5)  the total amount of income tax that has been
withheld under this subtitle;

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