HERBERT R. O'CONOR, GOVERNOR. 481

of this sub-title. He shall prescribe forms similar to those
utilized by the Federal Government except to the extent re-
quired by differences between this sub-title and its application
and the Federal Act and its application. He shall apply as far
as practicable the administrative and judicial interpretations
of the Federal income tax law.

Every taxpayer liable to any tax imposed by this sub-title
shall keep such records, render such statements, file such re-
turns, and comply with such rules and regulations as the
Comptroller from time to time may prescribe. Whenever the
Comptroller judges it necessary he may require any taxpayer
by notice served upon him, to file a return, render such state-
ments, or keep such records as he deems sufficient to show
whether or not such taxpayer is liable to tax under this sub
title, and the extent of such liability.

For the purpose of ascertaining the correctness of any return
or for the purpose of making an estimate of the taxable in-
come of any taxpayer, the Comptroller or his authorized agent
or representative shall have the power to examine any books,
papers, records, or memoranda, bearing upon the matters re-
quired to be included in the returns, and may require the at-
tendance of the taxpayer or any other person having knowl-
edge in the premises, and may take testimony and require proof
material for his information and may administer oaths to such
person or persons.

238. Time of Returns. All returns of income shall be made
on or before the 15th day of March succeeding the taxable
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 third
month following the close of such fiscal year.

239. Extension of Time for Filing Returns. The Comp-
troller may grant a reasonable extension of time for filing
income returns whenever in his judgment good cause exists
and shall keep a record of every such extension. Except in
case of a taxpayer who is abroad, no such extension shall be
granted for more than six months, and in no case for more
than one year. In the event time for filing a return is ex-
tended, the taxpayer is hereby required to pay, as a part of
the tax, an amount equal to six per cent. (6%) per annum
on the tax ultimately assessed from the time the return was
due until the tax is actually paid to the Comptroller.

If any return required by this sub-title be not filed as

herein required, the Comptroller is authorized to make an

estimate of the income of the taxpayer and of the amount of

tax due under this sub-title from any information in his pos-

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