ROBERT L. EHRLICH, JR., Governor                             Ch. 203

TO A PERSON FOR THE PERIOD IMMEDIATELY FOLLOWING A PERIOD FOR WHICH
THE PERSON PREVIOUSLY POSSESSED THE SAME OR A SUBSTANTIALLY SIMILAR
LICENSE.

(B) BEFORE ANY LICENSE OR PERMIT ISSUED BY THE COMPTROLLER MAY BE
RENEWED, THE COMPTROLLER SHALL VERIFY THAT THE APPLICANT HAS PAID ALL
UNDISPUTED TAXES AND UNEMPLOYMENT INSURANCE CONTRIBUTIONS PAYABLE
TO THE COMPTROLLER OR THE SECRETARY OF LABOR LICENSING, AND
REGULATION OR THAT THE APPLICANT HAS PROVIDED FOR PAYMENT IN A MANNER
SATISFACTORY TO THE UNIT RESPONSIBLE FOR COLLECTION.

2-106.

(c)      (3) The total amounts required under the tables to be withheld during a
taxable year shall approximate [, as closely as possible,] the total [State] income tax
due on the wages for the year, DETERMINED AS PROVIDED IN SUBSECTION (F) OF THIS
SECTION.

(d)     (3) The total percentages required under the schedules to be withheld
during a taxable year shall approximatef, as closely as possible,] the [State] income
tax due on the wages for the year, DETERMINED AS PROVIDED IN SUBSECTION (F) OF
THIS SECTION.

(F) THE TOTAL INCOME TAX REQUIRED TO BE WITHHELD ON WAGES FOR
PURPOSES OF THE WITHHOLDING TABLES AND WITHHOLDING SCHEDULES UNDER
THIS SECTION SHALL BE CALCULATED WITHOUT REGARD TO THE STATE INCOME
TAX RATES SET FORTH UNDER § 10-105(A)(1) THROUGH (3) OF THIS ARTICLE.

10-822.

(a) (1) 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 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.

(2) [If] SUBJECT TO SUBSECTION (B) OF THIS SECTION, IF the person
reasonably expects the total amount of income tax required to be withheld in a
quarterly period to be $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] 15;

(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] 15;

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