§ 10–909

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 10-909 (2026)

Title 10. Income Tax

Subtitle 9. Tax Payment

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.