40 LAWS OF MARYLAND. [CH. 11

(b) If a return is made by an individual for a period of
less than one year, the net income, computed on the basis of
the period for which separate return is made, shall be placed
on an annual basis by multiplying the amount thereof by the
number of days in the year and dividing by the number of days
included in the period for which the separate return is made.
The tax payable shall be such part of the tax computed on
such annual basis as the number of days in such period is of
the number of days in the year.

223. INFORMATION RETURNS. (1) Every corporation subject
to the jurisdiction of this State unless excused by the Comp-
troller, shall render a correct return of its payments of divi-
dends to residents of this State, stating the name and address
of each shareholder, the number of shares owned by him and
the amount of dividends paid to him. Provided, that any
domestic corporation not doing business in this State on
January 1st preceding the date when such return is required,
need only so report dividends of $250. 00 or more paid during
the preceding calendar year to any resident of this State.

(2) Every person subject to the jurisdiction of this State in
whatever capacity acting, including lessees or mortgagors of
real or personal property, fiduciaries, and employers making
payment to another person (domiciled in this State), of in-
terest, rent, salaries, wages, premiums, annuities, compensa-
tions, remunerations, emoluments or other fixed or determin-
able gains, profits, and income of six hundred dollars ($600)
or more in any taxable year, shall render a true and accruate
return to the Comptroller under such regulations and in such
form and manner and to such extent as may be prescribed by
the Comptroller, setting forth the amount of such gains,
profits, and income, and the name and address of the recipient
of such payments. The Comptroller, however, may require
any person to make information returns respecting non-resi-
dents he believes to be subject to tax under this sub-title. Such
returns may be required, regardless of amounts, in the case
of payments of dividends or interest upon bonds, mortgages,
deeds of trust, or other similar obligations of corporations.
When necessary to make effective the provisions of this sec-
tion, the name and address of the recipients of the income
shall be furnished upon demand by the person paying the
income. The provisions of this section shall not apply to the
payment of interest on obligations of the United States or of
this State.

224. COPY OF FEDERAL RETURN MAY BE REQUIRED. When-
ever in the opinion of the Comptroller it is necessary to exam-
ine the Federal income tax return or a copy thereof, of any