1160 LAWS OF MARYLAND. [CH. 479

CHAPTER 478
(Senate Bill 404)

AN ACT to add a new sub-section to Section 234 of Article
81 of the Annotated Code of Maryland (1947 Supple-
ment), title "Revenue and Taxes", sub-title "Income
Tax", said new sub-section to follow immediately after
sub-section (d) of said Section 234 relating to indi-
viduals and fiduciaries who shall file returns.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That a new sub-section be and the same is hereby added to
Section 234 of Article 81 of the Annotated Code of Mary-
land (1947 Supplement), title "Revenue and Taxes", sub-
title "Income Tax", said new sub-section to follow imme-
diately after sub-section (d) of said Section 234, to be
known as sub-section (e), said new sub-section to read as
follows:

234. (e) If the taxpayer, during the taxable year,
changes his status from that of a resident of this State
to that of a non-resident, he shall file the following returns;
a resident individual return for that portion of the taxable
year in which he was a resident of this State and a non-
resident return for the remainder of the taxable year; pro-
vided, however, that a non-resident return need only be
filed if the taxpayer derived income taxable to a non-
resident as defined in Section 229 of this sub-title.

SECTION 2. Be it further enacted, That this Act shall
take effect June 1, 1949.

Approved April 29, 1949. -

CHAPTER 479

(Senate Bill 409)

AN ACT to repeal and re-enact, with amendments, Sub-
section (i) of Section 222 of Article 81 of the Annotated
Code of Maryland (1947 Supplement), title "Revenue
and Taxes, " sub-title "Income Tax, " relating to the defi-
nition of a "resident" for income tax purposes.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Sub-section (i) of Section 222 of Article 81 of the