REVENUE AND TAXES 3133

1939, ch. 277, sec. 242.

249. (Time for Paying Tax.) The full amount of the tax payable by
any taxpayer, as the same shall appear from the face of the return, shall
be paid to the Comptroller at the time fixed herein for filing return. In
the event additional amounts are found to be due after the return has been
filed, such amounts shall be subject to interest at six per cent. (6%) per
annum from the time the return was originally due until payment is
actually made to the Comptroller.

1939, ch. 277, sec. 243.

250. (Withholding of Tax at Source.) Whenever the Comptroller
deems it necessary in order to satisfy this State's claim for income tax
payable by an individual not a resident of this State, he may, by rules and
regulations, require any person subject to the jurisdiction of this State
to withhold and pay to the Comptroller not in excess of six per cent.
(6%) of all income payable by such persons to an individual not a resi-
dent of this State. After such non-resident individual shall have filed all
returns required of him by this sub-title, and the same shall have been
audited, the Comptroller shall refund any overpayment with interest at
six per cent. (6%) per annum from the date received.

1939, ch. 277, sec. 244.

251. (Income of Fiduciary Estates.) (a) In computing the tax of
a person who is a beneficiary of a fiduciary estate there shall be included
in the investment income, ordinary income and allowable deductions,
respectively, of such person, that proportion of the investment income,
ordinary income and allowable deductions, respectively, of the fiduciary
estate for the annual accounting period of the fiduciary estate ending
with or in the taxable year of such person, that the part of the net income of
the fiduciary estate for such annual accounting period which is paid, dis-
tributed or credited to or for the benefit of such person in such annual
accounting period, bears to the total net income of the fiduciary estate for
such annual accounting period.

(b) A fiduciary shall be liable for income tax only with respect to such
portion of the income of the fiduciary estate as is accumulated and not
paid, distributed or credited to or for the benefit of a beneficiary thereof.
In computing the tax of a fiduciary the investment income, ordinary in-
come and allowable deductions, respectively, of the fiduciary shall be
that proportion of the investment income, ordinary income and allowable
deductions, respectively, of the fiduciary estate for the taxable year, that
the part of the net income of the fiduciary estate which is accumulated in
such year, bears to the total net income of the fiduciary estate for such
year.

1939, ch. 277, sec. 245.

252. (Partnership Income.) Individuals carrying on business in
partnership shall be liable for income tax only in their individual capac-
ity, and no income tax shall be assessable hereunder upon the income of
any partnership. All such income shall be assessable to the individual,
partners; it shall be reported by such partners as individuals upon their
respective individual income returns, and it shall be taxed to them as