Ch. 139

19.93 LAWS OF MARYLAND

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

10-822.

(D) A PERSON REQUIRED TO WITHHOLD INCOME TAX UNDER § 10-908.1. OF
THIS TITLE SHALL COMPLETE AND FILE WITH THE COMPTROLLER A WITHHOLDING
RETURN ON OR BEFORE THE 15TH DAY OF THE MONTH FOLLOWING THE DATE ON
WHICH THE SALE OCCURS.

10-905

(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) a payment of winnings derived from wagering in the State if the payment
is subject to withholding under § 3402 of the Internal Revenue Code; AND,

(4) PROCEEDS FROM THE SALE OF REAL PROPERTY AND ASSOCIATED
PERSONAL PROPERTY OWNED BY A NONRESIDENT VENDOR.

(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; AND

(VI) A.REAL ESTATE REPORTING PERSON, AS REQUIRED UNDER §
10-908.1 OF THIS SUBTITLE.

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