About Statutes

This page accesses the Code of Maryland (Statutes) and the Maryland Municipal Charters and Resolutions as compiled and maintained by the Department of Legislative Services.

The Code is arranged by and organized into “Articles” (e.g. Transportation Article), which are further subdivided into “titles”, “subtitles”, “sections”, “subsections”, “paragraphs”, subparagraphs”, etc.

Note that the “official” compilation of the laws (Chapters) enacted at each session of the General Assembly is published by the State as the “Laws of Maryland”, commonly referred to as the “Session Laws”. The Session Laws for each session are compiled chronologically by chapter number and serve as the source law from which the statutes accessed here are derived.

While the “Laws of Maryland” (Session Laws) constitute the official laws of the State, this Code and the annotated versions noted below are accepted as “evidence” of the law in all State courts and by all public offices and officials (See § 10-201 of the Courts & Judicial Proceedings Article). However, in the event of a conflict between the Code and the Session Laws, the Session Laws prevail.

Note: Annotated versions of the Code, published by LexisNexis and West, are available in book and online formats. These Annotated Codes include references to case law, related citations, and explanatory notations.

The Municipal Charters are updated each year by incorporating all charter resolutions received by the Department through May 31 of that year. Individual Municipal Resolutions are published to the General Assembly website as they are received by the Department.



Statute Text

ati281802.tmp
Article - Tax - General
§10–911.  
(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 the payment subject to withholding;
(3)   the total amount that the employer paid to the employee as wages or the total amount that the payor has paid to the person;
(4)   the total amount of tips that the employee reported;
(5)   the total amount of income tax that has been withheld under this subtitle;
(6)   any amount by which income tax required to be withheld on tips exceeds the other net wages paid to the employee; and
(7)   any other information that the Comptroller requires by regulation.
(b)   On or before January 31 of each year an employer or payor of a payment subject to withholding shall:
(1)   provide 2 copies of the statement required under subsection (a) of this section to the employee or person who receives a payment subject to withholding; and
(2)   submit 1 copy of the statement to the Comptroller.
(c)    (1)   Except as provided in paragraph (2) of this subsection, an employer or payor shall submit statements required under subsection (a) of this section on magnetic media or in other machine–readable or electronic format that the Comptroller requires by regulation, if:
(i)   the total number of statements of that statement type that the employer or payor is required to submit equals or exceeds 25; or
(ii)   a lower threshold applies for federal income tax purposes.
(2)   The Comptroller:
(i)   shall adopt regulations to provide a process for an employer or payor that is required to submit statements on magnetic media or in other machine–readable or electronic format under paragraph (1) of this subsection to request a waiver from the requirement; and
(ii)   may waive the requirement that an employer or payor submit statements on magnetic media or in other machine–readable or electronic format under paragraph (1) of this subsection if the Comptroller determines that the requirement will result in undue hardship to the employer or payor.