Ch. 404 1997 LAWS OF MARYLAND

withholding filings; clarifying that certain income tax withholding returns must be
filed on a monthly basis; and providing for the application of this Act.

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-822
Annotated Code of Maryland
(1988 Volume and 1996 Supplement)

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

Article - Tax - General

10-822.

(a) (1) [Each] EXCEPT AS PROVIDED IN PARAGRAPHS (2) AND (3) OF THIS
SUBSECTION, EACH person required under § 10-906 of this title to withhold income tax
shall complete and file with the Comptroller[:

(1) ] a quarterly income tax withholding return, on or before the last day of
the month that follows the calendar quarter in which that income tax was withheld [; or] .

(2) [if] IF the person reasonably expects the total amount of income tax
required to be withheld in a quarterly period to be [$400] $700 or more, INSTEAD OF A
QUARTERLY INCOME TAX WITHHOLDING RETURN THE PERSON SHALL COMPLETE
AND FILE WITH THE COMPTROLLER a monthly income tax withholding return:

(i) for the month of January, on or before February 15;

(ii) for the month of February, on or before March 15;

(iii) for the month of March, on or before April 30;

(iv) for the month of April, on or before May 15;

(v) for the month of May, on or before June 15;

(vi) for the month of June, on or before July 31;

(vii) for the month of July, on or before August 15;

(viii) for the month of August, on or before September 15;
(ix) for the month of September, on or before October 31;

(x) for the month of October, on or before November 15;

(xi) for the month of November, on or before December 15; and

(xii) for the month of December, on or before January 31.

(3) IF THE PERSON REASONABLY EXPECTS THE TOTAL AMOUNT OF
INCOME TAX REQUIRED TO BE WITHHELD IN A CALENDAR YEAR TO BE LESS THAN

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