(a) In this Part II of this subtitle the following words have the meanings indicated. (a–1) “Annuity, sick pay, or retirement distribution” means: (1) an annuity or sick pay payment described in § 3402(o) of the Internal Revenue Code; or (2) a designated distribution as defined in § 3405(e) of the Internal Revenue Code other than an eligible rollover […]
(a) Except as provided in § 10-907 of this subtitle, each employer or payor shall: (1) withhold the income tax required to be withheld under § 10-908 of this subtitle; and (2) pay to the Comptroller the income tax withheld for a period with the withholding return that covers the period. (b) Any income tax withheld is deemed to […]
(a) Income tax is not required to be withheld at the time wages are paid to a nonresident: (1) for State income tax withholding purposes, if the Comptroller and the state in which the nonresident resides have agreed in writing to allow a reciprocal exemption from tax and withholding for the wages of residents of each state […]
(a) An employer shall withhold from the wages of an individual the amount indicated in the income tax withholding tables or income tax percentage withholding schedules that the Comptroller prepares. (b) A payor that is a fiduciary shall withhold from each distribution the amount indicated in the income tax withholding tables or income tax percentage withholding schedules […]
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 […]
(a) At the time of employment, an employee shall sign and file with the employer an exemption certificate that states the number of exemptions to which the employee is entitled under this title. (b) (1) Except as provided in paragraph (2) of this subsection, an employer shall base withholding for an employee: (i) on the number of exemptions stated […]
(a) Each employer or payor required under § 10–906 of this subtitle to withhold income tax for an employee or a person who receives a payment subject to withholding 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 […]
(a) (1) In this section the following words have the meanings indicated. (2) (i) Except as provided in subparagraph (ii) of this paragraph, “net proceeds” means the total sales price paid to the transferor less: 1. debts of the transferor secured by a mortgage or other lien on the property being transferred that are being paid upon the sale or […]
(a) (1) On or before January 1 of each calendar year, the Comptroller shall publish the maximum income eligibility for the earned income tax credit under § 10–704 of this title for the calendar year. (2) The Comptroller shall prepare a notice that meets the requirements of subsection (b) of this section and mail the notice to all […]
