Maryland Tax - General Section 10-911

      (a)      Each employer or payor of winnings derived from wagering required under § 10-906 of this subtitle to withhold income tax for an employee or a person who receives winnings derived from wagering shall prepare a statement that shows for the previous calendar year:

            (1)      the name of the employer or payor;

            (2)      the name of the employee or person who receives the winnings;

            (3)      the total amount that the employer paid to the employee as wages or the total amount that the payor has paid to the person;

            (4)      the total amount of tips that the employee reported;

            (5)      the total amount of income tax that has been withheld under this subtitle;

            (6)      any amount by which income tax required to be withheld on tips exceeds the other net wages paid to the employee; and

            (7)      any other information that the Comptroller requires by regulation.

      (b)      An employer or payor of a payment subject to withholding of winnings derived from wagering shall:

            (1)      provide 2 copies of the statement required under subsection (a) of this section to the employee or person who receives winnings derived from wagering on or before January 31 of each year; and

            (2)      submit 1 copy of the statement to the Comptroller on or before February 28 of each year.

      (c)      Unless an employer or payor is required to make returns or reports for federal income tax purposes on magnetic tape or other machine-readable form, the Comptroller may not require that statement required under subsection (a) of this section be submitted on magnetic tape or other machine-readable form.