Maryland Tax - General Section 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 subitem (i) of this item, on a daily basis; and

            (2)      by a payor who is a fiduciary, on a quarterly basis.