Maryland § 8-810
Full text of Maryland Maryland Code § 8-810, with citation guidance and answers to common questions.
§ 8-810.
(a) An individual filing a new claim for unemployment insurance benefits establishing a new benefit year shall be advised of the following, at the time of filing such claim:
(1) unemployment insurance benefits are subject to federal, State, and local income tax;
(2) requirements exist pertaining to estimated tax payments;
(3) the individual may elect to have the Secretary deduct federal income tax from the individual’s payment of unemployment insurance benefits at the amount specified in the federal Internal Revenue Code;
(4) the individual may elect to have the Secretary deduct State income tax from the individual’s payment of unemployment insurance benefits at the rate of seven percent; and
(5) the individual may change a previously elected withholding status.
(b) Amounts deducted from unemployment insurance benefits pursuant to this section shall remain in the Unemployment Insurance Fund until transferred to the appropriate taxing authority as a payment of income tax.
(c) The Secretary shall follow the procedures specified by the United States Department of Labor, the federal Internal Revenue Service, and the Maryland State Comptroller pertaining to the deducting and withholding of income tax.
(d) Amounts deducted from unemployment insurance benefits under this section shall be deducted and withheld only after amounts are deducted and withheld for any overpayments of any unemployment insurance benefits, child support obligations, and to satisfy any other requirements of federal law.
Frequently Asked Questions About Maryland § 8-810
What does Maryland Code § 8-810 cover?
Section 8-810 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 8-810?
A common citation format is "Maryland Code § 8-810" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 8-810 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.