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PARRIS N. GLENDENING, Governor Ch. 4
1. an adjustment is made for the exemptions for the period; and
2. if there is a separate table for nonresidents, an adjustment is
made to allow the exhaustion of exemptions for a nonresident before any income tax is
withheld.
(3) The total amounts required under the tables to be withhold during a
taxable year shall approximate, as closely as possible, the total [State] income tax due on
the wages for the year.
(d) (1) The Comptroller may prepare income tax percentage withholding
schedules that show the percent of income tax to be withheld from wages. The
Comptroller may prepare separate schedules for residents and nonresidents.
(2) The optional percentage withholding schedules shall provide for:
(i) wages for each withholding period allowable under § 10-909 of this
article; and
(ii) the percent of [State] income tax required to be withhold for the
withholding period, after:
1. an adjustment is made for the exemptions for the period; and
2. if there is a separate schedule for nonresidents, an
adjustment is made to allow the exhaustion of exemptions for a nonresident before any
income tax is withheld.
(3) The total percentages required under the schedules to be withheld
during a taxable year shall approximate, as closely as possible, the [State] income tax due
on the wages for the year.
(e) At the option of the employer, withholdings may be made using either the
withholding tables or the percentage withholding schedule.
2-104.
(D) (1) THE COMPTROLLER SHALL DESIGN THE RETURNS AND OTHER FORMS
UNDER THE INCOME TAX SO THAT, TO THE EXTENT PRACTICABLE, INCOME TAX
PAYMENTS ATTRIBUTABLE TO THE COUNTY INCOME TAX ARE COLLECTED BY THE
COMPTROLLER AS SEPARATE PAYMENTS MADE PAYABLE TO "LOCAL INCOME TAX FUND
- COMPTROLLER".
(2) THIS SUBSECTION DOES NOT APPLY TO PAYMENTS TO THE
COMPTROLLER BY EMPLOYERS OR OTHER PAYORS OF INCOME TAX WITHHELD FROM
WAGES OR OTHER PAYMENTS.
(3) NOTWITHSTANDING PARAGRAPH (1) OF THIS SUBSECTION, ALL INCOME
TAX PAYMENTS FROM INDIVIDUALS COLLECTED BY THE COMPTROLLER:
(I) SHALL BE DEPOSITED TO THE ACCOUNT OF THE STATE; AND
(II) SHALL BE ACCOUNTED FOR AND DISTRIBUTED AS PROVIDED
UNDER SUBTITLE 6 OF THIS TITLE.
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