HERBERT R. O'CONOR_? GOVERNOR. 483

243. Withholding of Tax at Source. Whenever the Comp-
troller deems it necessary in order to satisfy this State's claim
for income tax payable by an individual not a resident of this
State, he may, by rules and regulations, require any person
subject to the jurisdiction of this State to withhold and pay
to the Comptroller not in excess of six per cent. (6%) of
all income payable by such persons to an individual not a
resident of this State. After such non-resident individual
shall have filed all returns required of him by this sub-title,
and the same shall have been audited, the Comptroller shall
refund any overpayment with interest at six per cent. (6%)
per annum from the date received.

244. Income of Fiduciary Estates, (a) In computing the
tax of a person who is a beneficiary of a fiduciary estate there
shall be included in the investment income, ordinary income
and allowable deductions, respectively, of such person, that
proportion of the investment income, ordinary income and
allowable deductions, respectively, of the fiduciary estate for
the annual accounting period of the fiduciary estate ending
with or in the taxable year of such person, that the part of the
net income of the fiduciary estate for such annual accounting
period which is paid, distributed or credited to or for the
benefit of such person in such annual accounting period, bears
to the total net income of the fiduciary estate for such annual
accounting period.

(b) A fiduciary shall be liable for income tax only with
respect to such portion of the income of the fiduciary estate
as is accumulated and not paid, distributed or credited to or
for the benefit of a beneficiary thereof. In computing the tax
of a fiduciary the investment income, ordinary income and
allowable deductions, respectively, of the fiduciary shall be
that proportion of the investment income, ordinary income and
allowable deductions, respectively, of the fiduciary estate for
the taxable year, that the part of the net income of the fidu-
ciary estate which is accumulated in such year, bears to the
total net income of the fiduciary estate for such year.

245. Partnership Income. Individuals carrying on business
in partnership shall be liable for income tax only in their
individual capacity, and no income tax shall be assessable
hereunder upon the income of any partnership. All such in-
come shall be assessable to the individual partners; it shall be
reported by such partners as individuals upon their respective
individual income returns, and it shall be taxed to them as
individuals along with their other income at the rates and in
the manner herein provided for the taxation of income of
individuals. In computing the tax of each partner there shall
be included in his investment income, ordinary income and