# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 9. Tax Payment

#### Section 10-909

The income tax required to be withheld under Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)