§ 10-909. Withholding periods

Latest version.

   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.

HISTORY: An. Code 1957, art. 81, § 312; 1988, ch. 2, § 1; ch. 135, § 1; 1989, ch. 590, § 3; 1991, ch. 86; 2010, ch. 72, § 5; 2011, ch. 65.

                    
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