34 LAWS OF MARYLAND. [CH. 11

basis of which the net income is computed under this sub-
title. The term "taxable year" includes in the case of a
return made for a fractional part of a year under the pro-
visions of this sub-title, the period for which such return
is made.

(g) The words "fiscal year" means an accounting period
of twelve months and ending on any day of any month, other
than December 31st.

(h) The word "resident" applies only to natural persons
and includes, for the purpose of determining liability to the
taxes imposed by this sub-title upon the income of any taxable
year, every person domiciled in this State on the last day of
the taxable year, and every other person who, for more than
six months of the taxable year, maintained his place of abode
within this State, whether domiciled in this State or not,
but any person, who, on or before the last day of the taxable
year changes his place of abode to a place without the State,
with the bona fide intention of continuing actually to abide
permanently without this State, shall be taxable the same
as a non-resident is taxable under this sub-title. The fact that
a person who has changed his place of abode, within six months
from so doing, again resides within this State, shall be prima
facie evidence that he did not intend permanently to have
his place of abode without this State. Such person not hav-
ing returned his income for taxation as a resident of this
State shall be deemed to have resided on the day when such
income should have been listed at his last place of abode
within this State. The fact that a person whose place of
abode during the greater portion of such twelve months has
been within the State does not claim or exercise the right
to vote at public elections within this State, shall not, of itself,
constitute him a non-resident of this State within the meaning
of this sub-title.

(i) The word "dividend" means any distribution made by
a corporation out of its earnings or profits to its stockholders
or members whether such distribution be made in cash, or
any other property, other than stock of the same class in the
corporation. It includes such portion of the assets of a cor-
poration distributed at the time of dissolution as are in effect
a distribution of earnings.

(j) The word "include" when used in a definition con-
tained in this sub-title shall not be deemed to exclude other
things otherwise within the meaning of the term defined.

(k) The definitions contained in Section 2 of this Article
shall apply to this sub-title, except in cases in which the
application thereof would be inconsistent with the express
provisions of this sub-title or unreasonable.