WM. PRESTON LANE, JR., GOVERNOR. 1161
Annotated Code of Maryland (1947 Supplement), title
"Revenue and Taxes, " sub-title "Income Tax, " be and it is
hereby repealed and re-enacted, with amendments, to read
as follows:
222.
(i) "Resident" means an individual domiciled in this
State on the last day of the taxable year, and every other
individual who, for more than six months of the taxable
year, maintained a place of abode within this State,
whether domiciled in this State or not; but any individual
who, on or before the last day of the taxable year, changes
his place of abode to a place without this State, with the
bona fide intention of continuing to abide permanently
without this State, shall be taxable as a resident of
this State for that portion of the taxable year in which he
was a resident of this State, as the term "resident" is
herein defined, and as a non-resident of the State for the
remainder of the taxable year. The fact that a person who
has changed his place of abode, within six months from so
doing, again resides within this State, shall be prima facie
evidence that he did not intend to have his place of abode
permanently without this State. Every individual other
than a resident shall be deemed a non-resident.
SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1949.
Approved April 29, 1949.
CHAPTER 480
(Senate Bill 410)
AN ACT to repeal and re-enact, with amendments, Section
244 of Article 81 of the Annotated Code of Maryland
(1947 Supplement), title "Revenue and Taxes", sub-title
"Income Tax", relating to the administration of the
income tax law.
SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 244 of Article 81 of the Annotated Code of
Maryland (1947 Supplement), title "Revenue and Taxes",
sub-title "Income Tax", be and it is hereby repealed and
re-enacted to read as follows:
244. (Comptroller to Administer. ) The Comptroller
is hereby authorized and required to administer the pro-
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