{"data":{"id":"us-md/md.-code-tax-general-10-908","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–908","heading":"","body":"(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.\n(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 that the Comptroller prepares.\n(c) A payor shall withhold the amount from an annuity, sick pay, or retirement distribution that the payee requests.\n(d) A payor shall withhold from a payment subject to withholding of winnings derived from wagering:\n(1) if the payee is a resident, a rate equal to the sum of 3.0% and the top marginal State income tax rate for individuals under § 10-105(a) of this title, applied to the payment; and\n(2) if the payee is a nonresident, a rate equal to the sum of the rate of the tax imposed under § 10-106.1 of this title and the top marginal State income tax rate for individuals under § 10-105(a) of this title, applied to the payment.\n(e) The Board of Trustees of the State Retirement and Pension System shall withhold from a payment of a death benefit to a resident payee the sum of:\n(1) 4.75% of the payment; and\n(2) the county income tax rate applied to the payment.\n(f) If a payment to a resident payee is a designated distribution that is an eligible rollover distribution within the meaning of § 3405(c) of the Internal Revenue Code and the payment is subject to mandatory withholding of federal income tax, the payor shall withhold from the payment an amount equal to 7.75% of the payment.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-908","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"8ea36430560d64210e35aa3a601eea7f1b6b6afb1ab6ce41ddef9074dec7c7e4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-907","next":"us-md/md.-code-tax-general-10-909"},"notice":"GroundRules: Original legal text. Not legal advice."}