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03.04.01.00.htm 03.04.01.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 04 INCOME TAX Chapter 01 General Regulations Authority: Tax-General Article, §2-103, 10-822, and 10-911, Annotated Code of Maryland
03.04.01.01.htm 03.04.01.01. 01 Withholding of Tax at Source.. A. Withholding Required.. 1) Every employer subject to the jurisdiction of this State making payment to resident individuals of this State of salaries, wages, or compensation for personal services, and every employer making payment to nonresident individuals of salary, wages, or compensation for personal services rendered in this State, shall withhold from payments subject to withholding and transmit to the Comptroller the tax, taking into conside
03.04.01.02.htm 03.04.01.02. 02 Estimated Tax Return.. A. Resident and Nonresident Individuals Other Than Farmers.. 1) Every individual receiving taxable income which is not subject to the withholding provisions of the Maryland Income Tax Law and Regulation .01 of this chapter and which is not specifically exempt under the Law shall file on Form 502-D or 502-DEP a declaration of estimated tax if the individual's gross income not subject to Maryland employer withholding would be expected to develop a tax of more
03.04.01.03.htm 03.04.01.03. 03―07 Repealed..
03.04.01.08.htm 03.04.01.08. 08 Abatements of Income Tax Assessment.. A. The Comptroller or his authorized delegate may abate any assessment, or unpaid portion thereof, if the assessment is in excess of the correct tax liability, if the assessment is made after the expiration of the period of limitation applicable to it, or if the assessment has been erroneously or illegally made.B. The Comptroller or his authorized delegate may abate amounts, the collection of which is not warranted because of the admi
03.04.01.09.htm 03.04.01.09. 09―10 Repealed..
03.04.01.11.htm 03.04.01.11. 11 Estimated Withholding Tax Assessments.. A. Once a taxpayer has become liable for the filing of withholding tax returns, the taxpayer shall continue to file returns until the Comptroller is notified that the taxpayer no longer has employees or is no longer liable to file returns.B. If a return required to be filed is not filed by its due date, after the time provided under Tax-General Article, §13-303, Annotated Code of Maryland, has elapsed, the Comptroller may estimate the
03.04.01.9999.htm 03.04.01.9999. Administrative History Effective date:. Regulation .01 effective August 4, 1970; amended effective April 7, 1978 (5:7 Md. R. 520). Regulation .01A amended effective November 30, 1979 (6:24 Md. R. 1918) October 3, 1980 (7:20 Md. R. 1876) January 9, 1989 (15:27 Md. R. 3126) October 12, 1992 (19:20 Md. R. 1813) December 28, 1998 (25:26 Md. R. 1918) December 22, 2003 (30:25 Md. R. 1844) October 9, 2006 (33:20 Md. R. 1612) February 9, 2009 (36:3 Md. R. 207) July 8, 2013 (40:13 Md.
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