1162 LAWS OF MARYLAND. [CH. 480

visions of this sub-title. For this purpose, he shall have
power and it shall be his duty to promulgate such rules
and regulations and to prescribe such forms as may be
necessary for the enforcement of this sub-title. He shall
prescribe forms similar to those utilized by the Federal
Government except to the extent required by differences
between this sub-title and its application and the Federal
Act and its application. He shall apply as far as prac-
ticable the administrative and judicial interpretations of
the Federal income tax law.

Every taxpayer liable to any tax imposed by this sub-
title shall keep such records, render such statements, file
such returns, and comply with such rules and regulations
as the Comptroller from time to time may prescribe.
Whenever the Comptroller judges it necessary he may
require any taxpayer by notice served upon him to file a
return, render such statements, or keep such records as
he deems sufficient, to show whether or not such taxpayer
is liable to tax under this sub-title and the extent of such
liability.

For the purpose of ascertaining the correctness of any
return or for the purpose of making an estimate of the
taxable income of any taxpayer, the Comptroller or his
authorized agent or representative shall have the power
to examine any books, papers, records or memoranda,
bearing upon the matters required to be included in the
returns, and may require the attendance of the taxpayer
or any other person having knowledge in the premises,
and, in furtherance hereof, may sign subpoenas, admin-
ister oaths and affirmations, examine witnesses, receive
evidence, take testimony and require proof material for
his information of such person or persons. In case of
disobedience of any subpoena or the contumacy of any
witness appearing before the Comptroller or his duly
authorized agent or representative, the Comptroller may
apply to the Circuit Court of any of the Counties or to
Baltimore City Court for an Order. Such Court may
thereupon issue an Order requiring the person or persons
subpoenaed to obey such subpoena, or to give evidence,
or to produce any books, papers, records or memoranda
bearing upon the matters required to be included in a
return required under this sub-title. Any failure to obey
such Order of the Court may be punished by such Court as
a contempt thereof.

If any return required by this sub-title is not filed as,
herein required, the Comptroller is authorized to make an
estimate of the income of the taxpayer and of the amount
of tax due under this sub-title from any information in