There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 10-909 - Withholding periods
MD Tax-Gen Code § 10-909 (2013) What's This?
§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.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
