Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1943-07-29

Gross Income
Less Allowance
Exemption Status Of
81, 10000 S2.000.00

In applying the above schedule, to de-
termine the tax of taxpayer with one
or more dependents, there shall be sub
tracted from his gross income Four
Hundred and Forty Dollars ($44000)
for each dependent, as defined in Sec
tion 22S (b) of this subtitle.
Whether a taxpayer is entitled to the
personal exemption of One Thousand
lars ($2,0OO), shall be determined by
his status on July LIST of the taxable
year, as defined by the provisions Of
Section 228 (al of this subtitle.
An individual not the head of a fam
lily and not living with husband or wife
on July LIST Of the taxable year, shall be
considered as a single person.
The election given by this section as
to the computation Of tax due shall be
considered to have been made If the
taxpayer files the return prescribed for
such computation and such election
shall be final and irrevocable.
If the taxpayer for any taxable year
has filed a return computing his tax
without regard to this section. he may
not thereafter elect for such year TO
compute his tax under this section.
This section shall not apply to any
person claiming credit for income tax
paid any other State, to a non resident,
to any fduciary, to any individual FL
ing return for a period OF less than
twelve (12) months, or for any taxable
y
any married individual living with hus-
band or wife at any time during the
taxable year whose spouse files return
and computes the tax without regard to
this section.
If husband and wife living together
file separate returns, each shall be
treated as a single person for the pur-
poses of this section.
For the taxable years 1043 and 1914,
each individual computing his tax un-
wi Gfn nf hfa ffr. rlolI
be entitled to deduct as a credit from
the tax 90 computed. One-third thereof,
and the tax due and payable under this
section for said years shall be two
thirds Of the tax as computed under
the provisions hereof.
Sec. g. And be it further enacted,
That Section 245 of Article 81 OF the
Annotated Code Of Maryland 1888 Edi-
tom, title Revenue and Taxes, SUBJ
title Income Tax, as said section was
amended by Chapter SO of the Acts Of
1911, be and the same is hereby re-
pealed, and that a new section be and
1t is hereby enacted In lieu thereof said
new section to be known as Section 245,
and to follow Immediately after Section
PA of said Article, and to read as fol-
lows:
245. thine Of Returns.) All returns
OF income shall be made on or before
the 18th day Of April succeeding the
taxable year except that such returns,
n
shall be made on or before the 18th
day Of the fourth month following the
close OF such fiscal year. During the
period OF the present war and for such
further period thereafter as the Comp
troller by regulation shall prescribe,
any person in the armed forces OF the
United States who is serving outside
the continental limits OF this country,
shall not be required to file a return,
which otherwise would be due by such
person hereunder. until three months
from the time such person returns per-
manently TO the continental limits Of
this country.
Sec. T. And be 1t further enacted.
That two new sections be and the same
are hereby added to Article 81 OF the
Annotated Code Of Maryland (l939 Ed
toni. title Revenue and Taxes, sub
title Income Tax, to be known as
Sections 257A and 257B, and to follow
Immediately after Section 257 Of said
Article, and TO read as follows:
2J7A. The willful failure OF any tar.
payer TO pay when due any tax re-
CURED by the provisions Of this sub
title, or any installment Of any such
tax, shall be q misdemeanOr subject 70
Q fine not exceeding Five Hundred DOL
lars ($5OOO0), or Imprisonment not en-
eeeding six (O months, or both, in the
discretion Of the Court. The penalty
prescribed In this section and in Eecfion
aS7 Of this subtitle shall Be in addition