(a)Each employer or payor required under § 10-906 of this…#
(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…#
(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.