166 LAWS OF MARYLAND. [CH. 205
CHAPTER 205.
(Senate Bill 47)

AN ACT to repeal and re-enact, with amendments, Section 234
of Article 81 of the Annotated Code of Maryland (1943 Sup-
plement), title "Revenue and Taxes", sub-title "Income Tax",
to make said section conform to the Federal Revenue Act.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 234 of Article 81 of the Annotated Code of
Maryland (1943 Supplement), title "Revenue and Taxes", sub-
title "Income Tax", be and it is hereby repealed and re-enacted,
with amendments, to read as follows:

234. (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 Comp-
troller a return stating specifically the items of his gross in-
come and the items which he claims as deductions, exemptions
and credits allowed by this sub-title, when

(1) his gross income for the taxable year 1944 and any year
thereafter exceeds f 1, 000, if single, or if married and not living
with husband or wife; or

(2) his gross income for the taxable year 1944 and any year
thereafter exceeds $2, 000, if married and living with husband
or wife; or

(3) his gross sales or gross receipts from a trade or business
for the taxable year 1944 and any year thereafter exceeds $5, 000
regardless of the amount of his gross income; or

(4) the combined gross income for the taxable year 1944 and
any year thereafter of a husband and wife living together ex-
ceeds $2, 000 in the aggregate or the combined gross sales or
gross receipts from a trade or business for the taxable year
1944 and any year thereafter exceeds $5, 000 regardless of the
amount of their gross income.

(b) Every fiduciary receiving income taxable under this sub-
title shall file with the Comptroller a return stating specifically
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 1944 and any year there-
after exceeds $200, or his gross income for the taxable year
exceeds $5, 000.

(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 for an
incompetent shall be made by his committee or trustee.