reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  10-902 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 9 - Tax Payment|Part I - Tax Payment Generally|Section 10-902 - Payment of Estimated Tax

    (a)    Except as otherwise provided in this section, each individual, partnership, or corporation required to file quarterly estimated income tax returns shall pay:        (1)    at least 25% of the estimated income tax shown on the declaration or amended declaration for a taxable year:            (i)    with the declaration or amended declaration that covers that year; and            (ii)    with each quarterly return for that year; and        (2)    any unpaid income tax for the year shown on the income tax return that covers that year, with the return.    (b)    If an individual under subsection (a) of this section files a final income tax return on or before January 31 of a taxable year, as allowed under § 10-820(b)(3) of this title instead of paying 25% of the estimated income tax shown on the declaration or amended declaration for that year with the estimated tax return on January 15, the individual shall pay in full the unpaid income tax for that year with the final return.    (c)    If an individual with estimated income from fishing or farming files the declaration or the return on the dates allowed under § 10-820(c) of this title, the individual shall pay in full the income tax shown on the return for that taxable year on or before March 1 of the next year.    (d)    An individual who receives income from wagering not subject to withholding under § 10-906 of this subtitle shall pay in full the income tax on that income with the estimated tax return that covers the period in which the individual receives that income.    (e)    (1)    Subject to paragraph (2) of this subsection, a fiduciary may use the annualization method as allowed for federal income tax purposes under § 6654(d)(2)(B) of the Internal Revenue Code to determine the amount of estimated tax required to be paid.        (2)    For purposes of this subsection, § 6654(d)(2)(B)(i) of the Internal Revenue Code shall be applied by in each instance substituting “ending before the date one month before the due date for the installment” for “ending before the due date for the installment”.
MD. Tax - General Code Ann. §  10-905 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 9 - Tax Payment|Part II - Payment of Tax Withheld|Section 10-905 - Definitions

    (a)    In this Part II of this subtitle the following words have the meanings indicated.    (a–1)    “Annuity, sick pay, or retirement distribution” means:        (1)    an annuity or sick pay payment described in § 3402(o) of the Internal Revenue Code; or        (2)    a designated distribution as defined in § 3405(e) of the Internal Revenue Code other than an eligible rollover distribution within the meaning of § 3405(c) of the Internal Revenue Code.    (b)    (1)    “Employer” has the meaning stated in § 3401 of the Internal Revenue Code.        (2)    “Employer” includes:            (i)    the federal government;            (ii)    the State;            (iii)    a county, municipal corporation, political subdivision, or instrumentality of the State;            (iv)    another state to the extent that functions of its government are carried on or performed in this State; and            (v)    if the employer is a corporation:                1.    any officer of the corporation who exercises direct control over its fiscal management; and                2.    any agent of the corporation who has a duty to withhold income tax from wages.    (c)    “Payment subject to withholding” means:        (1)    an annuity, sick pay, or retirement distribution;        (2)    income that is subject to the income tax and is distributed by a fiduciary to a nonresident alien;        (3)    a payment of winnings derived from wagering in the State if the payment is subject to withholding under § 3402 of the Internal Revenue Code; and        (4)    a payment of a death benefit by the Board of Trustees of the State Retirement and Pension System.    (d)    (1)    “Payor” means a person responsible to make a payment subject to withholding.        (2)    “Payor” includes:            (i)    the federal government;            (ii)    the State;            (iii)    a county, municipal corporation, political subdivision, or instrumentality of the State;            (iv)    another state to the extent that functions of its government are carried on or performed in this State; and            (v)    if the payor is a corporation:                1.    any officer of the corporation who exercises direct control over its fiscal management; and                2.    any agent of the corporation who has a duty to withhold income tax from payments subject to withholding.    (e)    “Wagering” includes:        (1)    any lottery, including the State lottery; and        (2)    any pari–mutuel wagering, including any pari–mutuel wagering conducted under Title 11 of the Business Regulation Article.    (f)    (1)    Except as provided in paragraph (2) of this subsection, “wages” means salary, wages, or compensation for personal services of any kind as defined in §§ 3401 and 3402(o)(2)(A) of the Internal Revenue Code.        (2)    “Wages” includes remuneration paid for services described in § 3401(a)(5) and (6) of the Internal Revenue Code.    (g)    “Withhold” includes deducting income tax.
MD. Tax - General Code Ann. §  10-906 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 9 - Tax Payment|Part II - Payment of Tax Withheld|Section 10-906 - Tax to Be Withheld and Paid to Comptroller

    (a)    Except as provided in § 10-907 of this subtitle, each employer or payor shall:        (1)    withhold the income tax required to be withheld under § 10-908 of this subtitle; and        (2)    pay to the Comptroller the income tax withheld for a period with the withholding return that covers the period.    (b)    Any income tax withheld is deemed to be held in trust for the State by the employer or payor who withholds the tax.    (c)    An employer or payor who withholds income tax shall keep a separate ledger account for withholdings that indicates clearly:        (1)    the amount of income tax withheld; and        (2)    that the income tax withheld is the property of the State.    (d)    If an employer or payor negligently fails to withhold or to pay income tax in accordance with subsection (a) of this section, personal liability for that income tax extends:        (1)    to the employer or payor;        (2)    if the employer or payor is a corporation, to:            (i)    any officer of the corporation who exercises direct control over its fiscal management; or            (ii)    any agent of the corporation who is required to withhold and pay the income tax; and        (3)    if the employer or payor is a limited liability company as defined under Title 4A of the Corporations and Associations Article or a limited liability partnership as defined under Title 9A of the Corporations and Associations Article, including a limited partnership registered as a limited liability limited partnership, to:            (i)    any person who exercises direct control over its fiscal management; and            (ii)    any agent of the limited liability company or limited liability partnership who is required to withhold and pay the income tax.
MD. Tax - General Code Ann. §  10-907 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 9 - Tax Payment|Part II - Payment of Tax Withheld|Section 10-907 - Exceptions

    (a)    Income tax is not required to be withheld at the time wages are paid to a nonresident:        (1)    for State income tax withholding purposes, if the Comptroller and the state in which the nonresident resides have agreed in writing to allow a reciprocal exemption from tax and withholding for the wages of residents of each state that are earned in the other state;        (2)    for county income tax withholding purposes, if:            (i)    the nonresident derives wages from employment in a county; and            (ii)    the Comptroller determines that each locality in which the nonresident resides:                1.    imposes no tax on the income of a Maryland resident from wages from employment in that locality;                2.    exempts that income from its tax on income; or                3.    allows a credit for that income and exempts that income from the withholding requirement for its tax on income;        (3)    for tips, to the extent that the amount required to be withheld on the tips causes the total withholdings for the period to exceed the available net wages other than tips after deductions are made for:            (i)    the federal income and Social Security taxes and income tax required to be withheld on wages other than tips; and            (ii)    the federal income and Social Security taxes required to be withheld on the tips; or        (4)    if the wages are paid to an individual rendering police, fire, rescue, or emergency services in an area covered under a state of emergency declared by the Governor under § 14–107 of the Public Safety Article by:            (i)    a nonprofit organization not registered to do business in the State and not otherwise doing business in the State; or            (ii)    a state, county, or political subdivision of a state, other than the State of Maryland.    (b)    Unless the payee specifically asks that income tax be withheld from an annuity, sick pay, or retirement distribution, income tax is not required to be withheld from that payment.    (c)    Income tax is not required to be withheld on that portion of a death benefit to be excluded from federal adjusted gross income, including amounts to be transferred by the beneficiary or the Board of Trustees of the State Retirement and Pension System to an eligible retirement plan as defined in § 402(c)(8)(B) of the Internal Revenue Code in a nontaxable rollover. The State Retirement Agency is authorized to obtain such representation as it deems necessary to determine if the beneficiary will make a nontaxable rollover.
MD. Tax - General Code Ann. §  10-908 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 9 - Tax Payment|Part II - Payment of Tax Withheld|Section 10-908 - Amount to Be Withheld

    (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.    (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.    (c)    A payor shall withhold the amount from an annuity, sick pay, or retirement distribution that the payee requests.    (d)    A payor shall withhold from a payment subject to withholding of winnings derived from wagering:        (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        (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.    (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:        (1)    4.75% of the payment; and        (2)    the county income tax rate applied to the payment.    (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.
MD. Tax - General Code Ann. §  10-909 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 9 - Tax Payment|Part II - Payment of Tax Withheld|Section 10-909 - Withholding Periods

    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.
MD. Tax - General Code Ann. §  10-910 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 9 - Tax Payment|Part II - Payment of Tax Withheld|Section 10-910 - Exemption Certificate; Allowable Exemptions

    (a)    At the time of employment, an employee shall sign and file with the employer an exemption certificate that states the number of exemptions to which the employee is entitled under this title.    (b)    (1)    Except as provided in paragraph (2) of this subsection, an employer shall base withholding for an employee:            (i)    on the number of exemptions stated in the exemption certificate that the employee files; or            (ii)    if the employee fails to file an exemption certificate or files an invalid certificate under subsection (c) of this section, on 1 exemption.        (2)    If the Comptroller notifies an employer that an employee has an unpaid tax liability, that the employee failed to file a required Maryland income tax return, or that an employee is subject to a tax refund interception request, the employer shall base withholding for the employee:            (i)    on a number of exemptions not exceeding the actual number of exemptions allowed on the employee’s prior year’s income tax return, as specified by the Comptroller; or            (ii)    if the employee failed to file a required Maryland income tax return, on 1 exemption.    (c)    (1)    An exemption certificate is invalid if it:            (i)    does not contain the information required; or            (ii)    contains false or fraudulent information.        (2)    An exemption certificate is not invalid if it states:            (i)    a number of exemptions that is less than the number of exemptions to which the individual is entitled under § 10–211 of this title; or            (ii)    a number of additional exemptions less than or equal to the fraction, rounded down to the nearest whole number:                1.    the numerator of which equals the excess of the total of estimated itemized deductions, alimony payments, allowable child care expenses, qualified retirement contributions, business losses, and employer business expenses over the standard deduction allowance; and                2.    the denominator of which equals the amount allowed for each exemption under § 10–211(b)(1) of this title for the applicable taxable year.    (d)    A person who is entitled to receive a payment subject to withholding of winnings derived from wagering shall complete, under oath, and give to the payor a withholding certificate that contains the name, address, state of residence, and taxpayer identification number of:        (1)    the person who is to receive the payment; and        (2)    each person entitled to any portion of the payment.
MD. Tax - General Code Ann. §  10-911 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 9 - Tax Payment|Part II - Payment of Tax Withheld|Section 10-911 - Annual Statement by Employer or Payor of Winnings From Wagering

    (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 in an electronic format that the Comptroller requires by regulation.        (2)    The Comptroller:            (i)    shall adopt regulations to provide a process for an employer or payor that is required to submit statements in an 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 in an 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.
MD. Tax - General Code Ann. §  10-913 (2021)
2021 Maryland Statutes|Tax - General|Title 10 - Income Tax|Subtitle 9 - Tax Payment|Part II - Payment of Tax Withheld|Section 10-913 - Earned Income Tax Credit

    (a)    (1)    On or before January 1 of each calendar year, the Comptroller shall publish the maximum income eligibility for the earned income tax credit under § 10–704 of this title for the calendar year.        (2)    The Comptroller shall prepare a notice that meets the requirements of subsection (b) of this section and mail the notice to all employers in the State.    (b)    (1)    On or before December 31 of each calendar year, an employer shall provide electronic or written notice to an employee who may be eligible for the earned income tax credit under § 10–704 of this title that:            (i)    the employee may be eligible for the federal earned income tax credit under § 32 of the Internal Revenue Code; and            (ii)    the employee may be eligible for the earned income tax credit under § 10–704 of this title.        (2)    An employer may provide the notice required under this subsection to:            (i)    all employees; or            (ii)    employees with wages that are less than or equal to the maximum income eligibility published under subsection (a) of this section.    (c)    An employee may not pursue a private cause of action against an employer for the employer’s failure to provide the notice required under subsection (b) of this section.
MD. Tax - General Code Ann. §  13-501 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part I - Definitions; General Provisions|Section 13-501 - Definitions

    (a)    In this subtitle the following words have the meanings indicated.    (b)    “Tax Court” means the Maryland Tax Court.    (c)    (1)    “Tax determining agency” means a governmental unit of the State that is authorized to make the final decision or determination or issue the final order about a tax issue within the jurisdiction of the Tax Court, before the decision may be appealed to the Tax Court.        (2)    “Tax determining agency” includes a property tax assessment appeal board.
MD. Tax - General Code Ann. §  13-504 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part II - Judicial Procedures Generally|Section 13-504 - Reciprocal Recognition and Enforcement of Taxes

    (a)    In this section, “state tax”:        (1)    means a tax that is lawfully imposed by another state and is similar to a tax imposed under this article; and        (2)    includes interest and penalties on the tax.    (b)    A court of this State shall recognize and enforce the liability for a state tax if the state that imposes the tax similarly recognizes and enforces the liability for a tax that this State lawfully imposes.    (c)    (1)    An official of a reciprocating state may bring an action in a court of this State to collect state taxes.        (2)    Certification, by the Secretary of State or other comparable official of another state, that an official has authority to collect state taxes is conclusive proof of that authority.
MD. Tax - General Code Ann. §  13-505 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part II - Judicial Procedures Generally|Section 13-505 - Restriction on Judicial Procedures

    A court may not issue an injunction, writ of mandamus, or other process against the State or any officer or employee of the State to enjoin or prevent the assessment or collection of a tax under this article.
MD. Tax - General Code Ann. §  13-508 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 5 - Appeals and Judicial Procedures Generally|Part III - Appeals Generally|Section 13-508 - Applications for Revision of Assessment or Claim for Refund

    (a)    Within 30 days after the date on which a notice of assessment of the admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, income tax, motor carrier tax, motor fuel tax, public service company franchise tax, financial institution franchise tax, sales and use tax, or tobacco tax is mailed, a person or governmental unit against which the assessment is made may submit to the tax collector:        (1)    an application for revision of the assessment; or        (2)    except for the public service company franchise tax, if the assessment is paid, a claim for refund.    (b)    If a person or governmental unit fails to submit an application for revision or claim for refund within the time allowed in subsection (a) of this section, the assessment becomes final.    (c)    The Comptroller or an employee of the Comptroller’s office expressly designated by the Comptroller promptly:        (1)    (i)    shall hold an informal hearing on a person’s or governmental unit’s admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax application for revision or claim for refund under subsection (a) of this section; and            (ii)    after the hearing:                1.    shall act on the application for revision; and                2.    may assess any additional tax, penalty, and interest due; and        (2)    shall mail to the person or governmental unit a notice of final determination.    (d)    The Department promptly:        (1)    (i)    shall act on a person’s public service company franchise tax or financial institution franchise tax application for revision under subsection (a) of this section; or            (ii)    1.    shall hold an informal hearing after giving reasonable notice to the person; and                2.    after the hearing:                A.    shall act on the application for revision; and                B.    may assess any additional tax, penalty, and interest due; and        (2)    shall mail to the person a notice of final determination.