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.
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