3022

ARTICLE 81

	213. Limitation on indebtedness.	233. Income for 1939.
	214. Limitation on tax rate.	234-236. Who to file returns.
	215. Administration, expenditure and ac-	237. Copy of Federal returns.
	counting of funds.	238. Information returns.
	216. Construction of sub-title.	239. Verification returns.
	217. Saving clause.	240. Secrecy of returns.
	218-219. Tax on interstate passenger motor	241. Returns to be kept.
	vehicles.	242. Penalty for failure to file returns.
		243. To file returns.
	Recordation Tax.	244. Comptroller to administer.
	220-221. Tax on deeds, sales contracts, etc.	245. Time to file. 246. Extension of time.
	Income Tax.	247. Revisions and appeals.
		248. Refunds.
	222. Definitions.	249. Time for paying tax.
	223. Gross income; exclusions therefrom.	250. Withholding tax at source.
	224. Deductions.	251. Income of fiduciary estate.
	225. Items not deductible.	252. Partnership income.
	226. Accounting basis.	253. Corporate income.
	227. Net income.	254. Tax a personal debt.
	228. Personal exemptions.	255. Penalty and interest.
	229. Taxable income of non-resident.	256. Discontinuing business.
	230. Tax, rate of.	257. Refusalto file; penalty.
	231-232. Credit for tax payments.	258. Distribution of tax.

Rules of Construction.

1929, ch. 226, sec. 1.

1. The provisions of this Article, so far as they are substantially the
same as existing statutes, shall be construed as continuations thereof, and
as intended to make no substantive change in existing laws, except so far
as such change shall be clearly manifest; and no implication of a change
of intent shall arise by reason of a change in words or phraseology, or by
reason of a relocation or rearrangement of sentences, phrases, sections or
paragraphs except so far as such change of intent shall be clearly manifest.¹
Cited in construing Sec. 7, Tar Products Corp. v. Tax Comm., 176 Md. 296.

¹ Secs. 13 and 14 of ch. 226 of acts of 1929 are as follows:

Sec. 13. That if any section of this act or any provision of any section of this act,
or the application thereof to any person or circumstances, or section of the Code of
Public General Laws enacted or re-enacted or amended by this act, or any provision
of any such section or the application thereof to any person or circumstances, is held
invalid, the remainder of the act and of said section of the act or of said section of
the Code of Public General Laws and the application thereof to other persons or cir-
cumstances shall not be affected thereby; and if any exemption or exception from
any tax is held invalid, the tax shall apply without such exemption or exception.

Sec. 14. That all acts and parts of acts, whether Public General, Public Local, or
Special, and all charters or ordinances of any city or resolutions of the County Com-
missioners, inconsistent with the provisions of this act, be and they are hereby re-
pealed to the extent of such inconsistency, provided that all laws, charters, ordinances
and resolutions repealed by this act shall nevertheless remain in force for the assessment
and collection of any tax levied or incurred, or the enforcement of any penalty incurred,
or the punishment of any crime committed, prior to the first day of June, 1929;
provided, further, that nothing herein contained shall affect any contract by way
of exemption from taxation or otherwise the obligation of which the State is precluded
from impairing by the Constitution of the United States. And without limiting in any
respect the generality of the foregoing language, it is hereby expressly declared that
all state taxes for the year 1929, and all county and/or city taxes levied or which
ought to have been levied before June 1st, 1929, and all collateral inheritance taxes
in respect of any part of the estate of any decedent dying before June 1st, 1929, shall
in all respects be levied, assessed, collected and paid as if this act had never been passed.