Maryland Statutes
Part II - Contributions
Section 8-607.2 - Temporary Deferring of Payment of Quarterly Contributions - Payment Date Established

// EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTERS 47 AND 48 OF 2021 //
    (a)    (1)    Notwithstanding any other provision of law, for calendar year 2021, an employing unit that employs fewer than 50 individuals may elect to defer paying contributions for the calendar quarters ending on March 31, June 30, and September 30.
        (2)    An employing unit that elects to defer the payment of contributions as authorized under paragraph (1) of this subsection:
            (i)    shall submit the contributions on or before the date on which the contribution for the calendar quarter ending December 31, 2021, is due;
            (ii)    may not be required by the Secretary to file for an extension; and
            (iii)    may not be assessed interest that accrues under § 8–628 of this subtitle for the period for which the contributions are deferred.
    (b)    (1)    Notwithstanding any other provision of law, for calendar year 2022, the Secretary may authorize an employing unit that employs fewer than 50 individuals to defer paying contributions due in accordance with this section.
        (2)    If the Secretary authorizes an employing unit to defer paying contributions in accordance with paragraph (1) of this subsection:
            (i)    the Secretary shall establish the date on which the contributions are due;
            (ii)    the employing unit may not be required to file for an extension; and
            (iii)    the employing unit may not be assessed interest that accrues under § 8–628 of this subtitle for the period for which the contributions are deferred.

Structure Maryland Statutes