HERBERT E, O'CONOR, GOVERNOR. 823

taxable year, as defined by the provisions of Section 228 (a)
of this sub-title.

An individual not the head of a family and not living with
husband or wife on July 1st of the taxable year, shall be con-
sidered as a single person.

The election given by this section as to the computation of
tax due shall be considered to have been made if the taxpayer
files the return prescribed for such computation and such elec-
tion shall be final and irrevocable.

If the taxpayer for any taxable year has filed a return com-
puting his tax without regard to this section, he may not
thereafter elect for such year to compute his tax under this
section.

This section shall not apply to any person claiming credit
for income tax paid any other State, to a non-resident, to any
fiduciary, to any individual filing a return for a period of less
than twelve (12) months, or for any taxable year other than a
calendar year, or to any married individual living with husband
or wife at any time during the taxable year whose spouse files
a return and computes the tax without regard to this section.

If a husband and wife living together file separate returns,
each shall be treated as a single person for the purposes of this
section.

For the taxable years 1943 and 1944, each individual com-
puting his tax under the provisions of this section shall be
entitled to deduct as a credit from the tax so computed, one-
third thereof, and the tax due and payable under this section
for said years shall be two-thirds of the tax as computed under
the provisions hereof.

SEC. 6'. And be it further enacted, That Section 245 of
Article 81 of the Annotated Code of Maryland (1939 Edition),
title "Revenue and Taxes", sub-title "Income Tax", as said
section was amended by Chapter 36 of the Acts of 1941, be and
the same is hereby repealed, and that a new section be and it
is hereby enacted in lieu thereof, said new section to be known
as Section 245, and to follow immediately after Section 244 of
said Article, and to read as follows:

245. (TIME OF RETURNS. ) All returns of income shall be
made on or before the 15th day of April 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 fourth
month following the close of such fiscal year. During the period
of the present war and for such further period thereafter as the
Comptroller by regulation shall prescribe, any person in the
armed forces of the United States who is serving outside the
continental limits of this country, shall not be required to file
a return, which otherwise would be due by such person here-