The midland journal. (Rising Sun, Md.) 1885-1947, 1943-08-06
20 hHLH
Optional Tax
for paraNnal
Gross Income
Less ALLOWANCE
ACoS AAAOWdHCC
for Dependents
Exemption Status OF
81, 100000 100000

In applying the above schedule, to de-
kermine the tax OF taxpayer with one
or more dependents, there shall be sub
tracted from. his gross income Four
for each dependent, as defined in Sec
ton 228 (b) of this title.
Whether taxpayer Is entitled to the
personal exemption of One Thousand
Dollars l$I,000) or Two Thousand Dol
his status on July list of the taxable
year, as defined by the provisions Of
Section 228 (a) Of this sub
An individual not the head Of fam
fly and not living with husband or wife
on July LIST Of the taxable year. shall be
considered as q single person.
The election given by this section as
to the computation of tax due shall be
considered to have been made IL 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 non resident,
to any flduciary, to any individual nj
ing a return for a period Of less than
twelve 12) months. or for any taxable
u
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.
Ale separate returns. each shall be
treated as single person Tor the pur-
poses of this section.
For the taxable years 1913 and 1914,
each individual computing his tax un;
der the provisions OF this section shall
be entitled to deduct as credit from
the tax SO 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
che provisions hereof,
That Section PAS Of Article 81 Of the
Annotated Code Of Maryland (19S9 Edi-
toni, title Revenue and Taxes, sub
title "Income Tax, as said section was
amended by Chapter SO Of the Acts of
pealed, and that new section be and
Il is hereby enacted in lieu thereof, said
new section to be known as Section 245.
and to follow Immediately after Section
"a Of said Article. and to read as fol-
Sl5. (Time 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,
II made on the basis OF nscal year,
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
trolIer 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 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
Zee. Z. And be it further enacted,
That two new sections be and the same
are hereby added to Article 81 Of the
Annotated Code Of Maryland (19S9 Ndi-
toni. title Revenue and Taxes, SUBJ
title Income Tax, to be known ~
Sections 257A and 257B, and to follow
Immediately after Section 257 OF said
Arficle. ana to- read rs follows:
N7A. The wilIful failure OF any tax
payer to pay when due any tax re-
0uired by the provisions OF this sub
fitle, or any installment OF any such
Tar. shall be q misdemeanor subject to
4 fine not exceeding Five Hundred DOL
lars ($500O0), or imprisonment not ex-
+ ceeding six (6l months, or both, ~ thu
discretion OF the Court. The penalty
DrescfIbed N this section and IN Section
81 Of this subtitle shall be In additieA