HARRY W. NICE, GOVERNOR. 45

or over, if single or if married and not living with husband
or wife, and every individual having a gross income for the
taxable year of three thousand dollars ($3, 000) or over, if
married and living with husband or wife, shall make such a
return. If the individual is unable to make his own return,
the return shall be made by a duly authorized agent.

233. CORPORATIONS TO MAKE RETURNS. Every corporation
doing business in this State, or deriving income, not exempt
from taxation hereunder, from business done, property located
or sources in this State, except those exempt from taxation
under Section 228, shall make a return stating specifically
the items of income and the items claimed as deductions
allowed by this sub-title.

Corporations which are affiliated must each make separate
returns.

234. SUPPLEMENTARY RETURNS BY AFFILIATED CORPORATIONS.
In the case of a corporation doing business in this State which
carries on transactions with stockholders or with other corpo-
rations related by stock ownership, or interlocking direc-
torates, or any other method, the Comptroller shall require
information necessary to render possible accurate assess-
ment of the income derived by the corporation doing busi-
ness in this State from sources within this State. To make
possible such assessment, the Comptroller may require such
corporation doing business in this State to file supplementary
returns showing information respecting the business of any or
all individuals and/or corporations related to the corporation
doing business in this State. The Comptroller may require
such report to show in detail the record of transactions be-
tween the corporation doing business in this State and any or
all other related corporations or individuals,

235. VERIFICATION OP CORPORATION AND PARTNERSHIP RE-
TURNS. Every corporation or partnership return and/or re-
port required by this sub-title shall have annexed thereto a
statement duly signed by the President, Vice-President, Secre-
tary, Treasurer, Assistant Secretary or Assistant Treasurer,
or a statement duly signed by a member of the partnership to
the effect that the statements contained therein are true. The
Comptroller may require a further or supplemental report
tinder this sub-title to contain further information and data
necessary for computation of the tax herein provided.

236. PENALTY FOR FAILURE TO MAKE RETURN.. If any per-
son fails to make any report or return required by this sub-
title within the time required, the Comptroller may impose a
penalty of not exceeding 10% of the tax found to be due,