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.
Structure Maryland Statutes
Part II - Payment of Tax Withheld
Section 10-906 - Tax to Be Withheld and Paid to Comptroller
Section 10-908 - Amount to Be Withheld
Section 10-909 - Withholding Periods
Section 10-910 - Exemption Certificate; Allowable Exemptions
Section 10-911 - Annual Statement by Employer or Payor of Winnings From Wagering
Section 10-912 - Payments Required on Sale of Property by Nonresidents