478 LAWS OF MARYLAND. [CH. 277

227. Individuals and Fiduciaries Who Shall File Returns.
(a) Every individual resident of this State, and every indi-
vidual not a resident of this State receiving income taxable
under this sub-title, except fiduciaries, shall file with the
Comptroller a return stating specifically the items of his
gross income and the items which he claims as deductions, ex-
emptions and credits allowed by this sub-title, when

(1) his net income for the taxable year exceeds $1, 000, if
single, or if married and not living with husband or wife; or

(2) his net income for the taxable year exceeds $2, 000 if
married and living with husband or wife; or

(3) Ms gross income for the taxable year exceeds $5, 000; or

(4) his investment income for the taxable year exceeds
$200; or

(5) the combined net income for the taxable year of a hus-
band and wife living together exceeds $2, 000 in the aggregate,
or the combined investment income exceeds $200 or the com-
bined gross income exceeds $5, 000.

(b) Every fiduciary receiving income taxable under this sub-
title shall file with the Comptroller a return stating speci-
fically the items of his gross income and the items which
he claims as deductions, exemptions and credits under this
sub-title when his net income for the taxable year exceeds $200,
or his gross income for the taxable year exceeds $5, 000, or his
investment income for the taxable year exceeds $200.

(c) If the taxpayer is unable to make his own return, the
return shall be made by a duly authorized agent. The return
for a minor shall be made by his guardian and the return by
an incompetent shall be made by his committee or trustee.

228. Corporations which shall File Returns. Every corpo-
ration (domestic or foreign) having any income allocable to
this State under the provisions of Section 246 hereof, (and
not exempted from taxation hereunder) shall file a return
stating specifically the items of its gross income and the items
claimed as deductions allowed by this sub-title. Corporations
which are affiliated shall each file separate returns.

229. Supplementary Returns by Affiliated Corporations.
In the case of a corporation any part of the income of which
is taxable in this State and which carries on transactions with
stockholders or with other corporations related by stock own-
ership, or interlocking directorates, or any other method, the
Comptroller may require information necessary to render pos-
sible accurate assessment of the income derived by such corpo-
ration. To make possible such assessment, the Comptroller
may require such corporation to file supplementary returns