§ 10-909
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/md/tax-general/10-909A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–909.
The income tax required to be withheld under § 10–908 of this subtitle shall be withheld:
(1)by a payor other than a fiduciary or S corporation and by an employer:
(i)on the basis of each weekly, 2–week, semimonthly, or monthly regular period of payment; or
(ii)if there is no regular period of payment as specified in item
(i)of this item, on a daily basis; and
(2)by a payor who is a fiduciary, on a quarterly basis.