WM. PRESTON LANE, JR., GOVERNOR. 33

sub-title "Annual Reports to be Filed with the State Tax
Commission", be and it is hereby repealed.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1947.

Approved February 26, 1947.

CHAPTER 28.
(Senate Bill 22)

AN ACT to repeal and re-enact, with amendments, Section
245 of Article 81 of the Annotated Code of Maryland (1943
Supplement), title "Revenue and Taxes", sub-title "Income
Tax", relating to the time within which the final return
of the income of a decedent shall be filed.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 245 of Article 81 of the Annotated Code
of Maryland (1943 Supplement), title "Revenue and Taxes",
sub-title "Income Tax", be and it is hereby repealed and re-
enacted, with amendments, to read as follows:

245. (Time of Returns.) All returns of income shall be
made on or before the 15th day of April succeeding the tax-
able year except that such returns, if made on the basis of
a fiscal year, shall be made on or before the 15th day of
the fourth month following the close of such fiscal year, and
except that the final return of the income of a decedent shall
be filed within a period of 4 1/2 months after the date of death
of the decedent. During the period of the present war and
for such further period thereafter as the Comptroller 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. 2. And be it further enacted, That this Act shall take
effect June 1, 1947.

Approved February 26, 1947.

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