THEODORE R. MCKELDIN, GOVERNOR 1573

dar months following the last calendar month in which the
employee worked for such employer;

(5) Any payment made to, or on behalf of, an employee
or his beneficiary (A) from or to a trust exempt from tax
under Section 165 (a) of the Federal Internal Revenue
Code at the time of such payment unless such payment is
made to an employee of the trust as remuneration for
services rendered as such employee and not as a benefi-
ciary of the trust, or (B) under or to an annuity plan
which, at the time of such payment, meets the require-
ments of Section 165 (a) (3), (4), (5), and (6) of the
Federal Internal Revenue Code;

(6) The payment by an employer (without deduction
from the remuneration of the employee) (A) of the tax
imposed upon an employee under Section 1400 of the
Federal Internal Revenue Code, or (B) of any payment
required from an employee under a State Unemployment
Compensation Law;

(7) Remuneration paid in any medium other than cash
to an employee for service not in the course of the em-
ployer's trade or business;

(8) Any payment (other than vacation or sick pay)
made to an employee after the month in which he attains
the age of sixty-five, if he did not work for the employer
in the period for which such payment is made.

SEC. 2. And be it further enacted, That this Act shall
take effect July 1, 1953.

Approved April 27, 1953.

CHAPTER 699
(House Bill 507)

AN ACT to repeal and re-enact with amendments, Sections
124D and 124R of Article 1 of the Code of Public Local
Laws of Maryland (1930 Edition), title "Allegany
County, " to be under sub-title "Cresaptown Special

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EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.