248          Laws of Maryland         [Ch. 29

AN ACT TO ADD A NEW SUB-SECTION TO SECTION
281 OF ARTICLE 81 OF THE ANNOTATED CODE
OF MARYLAND (1951 EDITION—HAVING BEEN
SECTION 228 IN THE 1947 SUPPLEMENT), TITLE
"REVENUE AND TAXES," SUB-TITLE "INCOME
TAX," SAID NEW SUB-SECTION TO BE KNOWN
AS SUB-SECTION (F), AND TO FOLLOW IMMEDI-
ATELY AFTER SUB-SECTION (E), RELATING TO
PERSONAL EXEMPTIONS ALLOWED TO INDI-
VIDUALS UNDER THE STATE INCOME TAX
LAW."

Section 1. Be it enacted by the General Assembly of
Maryland,

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THAT A NEW SUB-SECTION BE AND IT IS HEREBY
ADDED TO SECTION 281 OF ARTICLE 81 OF THE
ANNOTATED CODE OF MARYLAND (1951 EDITION
BEING SECTION 228 IN THE 1947 SUPPLEMENT),
TITLE "REVENUE AND TAXES," SUB-TITLE "IN-
COME TAX," SAID NEW SUB-SECTION to be known as
sub-section (f), to follow immediately after sub-section
(e), and to read as follows :

228. 281.

(f) An individual, not a resident of this State, who
receives credits for income taxes paid to other States under
the provisions of Section 232 287 hereof, shall be entitled
only to such proportion of the amounts allowable under (a),
(b) or (d) hereof as that portion of the net income of such
taxpayer which is taxable in this State bears to his total
net income.

Sec. 2. And be it further enacted, That this Act is
hereby declared to be an emergency measure and necessary
for the immediate preservation of the public health and
safety, and having been passed by a yea and nay vote, sup-
ported by three-fifths of all of the members elected to each
of the two Houses of the General Assembly of Maryland,
the same shall take effect from the date of its passage.

Approved March 28, 1952.