{"data":{"id":"us-md/md.-code-tax-general-10-909","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–909","heading":"","body":"The income tax required to be withheld under § 10–908 of this subtitle shall be withheld:\n(1) by a payor other than a fiduciary or S corporation and by an employer:\n(i) on the basis of each weekly, 2–week, semimonthly, or monthly regular period of payment; or\n(ii) if there is no regular period of payment as specified in item (i) of this item, on a daily basis; and\n(2) by a payor who is a fiduciary, on a quarterly basis.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-909","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"3822c70770f67fe02a181c321856fc6575295650f4978bbfa5d9577c6d395420","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-908","next":"us-md/md.-code-tax-general-10-910"},"notice":"GroundRules: Original legal text. Not legal advice."}