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Martin O'Malley, Governor
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Ch. 433
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Section 10-905(c), 10-907(b), and 10-908(c)
Annotated Code of Maryland
(2004 Replacement Volume and 2006 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax General
10-905.
(a) In this Part II of this subtitle the following words have the meanings
indicated.
(A-1) "ANNUITY, SICK PAY, OR RETIREMENT DISTRIBUTION" MEANS:
(1) AN ANNUITY OR SICK PAY PAYMENT DESCRIBED IN § 3402(O)
OF THE INTERNAL REVENUE CODE; OR
(2) A DESIGNATED DISTRIBUTION AS DEFINED IN § 3405(E) OF
THE INTERNAL REVENUE CODE OTHER THAN AN ELIGIBLE ROLLOVER
DISTRIBUTION WITHIN THE MEANING OF § 3405(C) OF THE INTERNAL REVENUE
CODE.
(c) "Payment subject to withholding" means:
(1) [an annuity or sick pay payment described in § 3402(o) of the
Internal Revenue Code] AN ANNUITY, SICK PAY, OR RETIREMENT DISTRIBUTION;
(2) income that is subject to the income tax and is distributed by a
fiduciary to a nonresident alien;
(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) a payment of a death benefit by the Board of Trustees of the State
Retirement and Pension System.
(d) (1) "Payor" means a person responsible to make a payment subject to
withholding.
10-907.
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