808 LAWS OF MARYLAND. [CH. 729

pensation, or said Board may, in its discretion, make an
agreement with any organization or society to collect, com-
pile and publish such records as said Board shall deter-
mine.

SEC. 4. And be it further enacted, That the cost and
expenses of collecting, compiling and publishing said rec-
ords shall be paid out of any funds in the State Budget
which may be made available therefor.

SEC. 5. And be it further enacted, That this Act shall
take effect June 1, 1945.

Approved April 23, 1945.

CHAPTER 729.
(Senate Bill 578)

AN ACT to add a new sub-section to Section 228 of Article
81 of the Annotated Code of Maryland (1943 Supple-
ment), title "Revenue and Taxes, " sub-title "Income
Tax, " said new sub-section to be known as Sub-section
(g) and to follow immediately after Sub-section (f) of
said section and relating to the allowable personal ex-
emptions, the pro-ration or apportionment thereof where
the status of the tax payer changes during the taxable
year to that of a non-resident.

SECTION 1. Be it enacted by the General Assembly o j Maryland,
That a new sub-section be and it is hereby added to Section
228 of Article 81 of the Annotated Code of Maryland, (1943
Supplement), title "Revenue and Taxes, " sub-title "Income
Tax, " said new sub-section to be known as Sub-section (g),
to follow immediately after Sub-section (f) of said Section
228, and to read as follows:

228 (g) If an individual resident of this State as here-
in defined shall be taxable as a non-resident because on or
before the last day of the taxable year he shall have
changed his place of abode to a place without this State
with the bona fide intention of continuing to abide perma-
nently without this State, and if he is not entitled to or
does not claim any credits as referred to in sub-section (f)
hereof, then the amount allowable under sub-sections, (a)
and (b) hereof shall be apportioned in accordance with
the number of months which shall have elapsed prior to
such change of abode.