THEODORE R. MCKELDIN, GOVERNOR 279
CHAPTER 138
(House Bill 358)

AN ACT to repeal and re-enact, with amendments, Section
281 (b) of Article 81 of the Annotated Code of Mary-
land (1951 Edition), title "Revenue and Taxes", sub-title
"Income Tax", correcting an omission in the manner in
which said section appears in said Code.

WHEREAS, there is an omission in Sub-section (b) of
Section 281 of Article 81 as it appears in the 1951 Code,
said omission probably being caused by the dropping of a
line of type; and

WHEREAS, it is desirable to re-enact this section in order
to remove any question as to the wording thereof; now
therefore

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 281 (b) of Article 81 of the Anno-
tated Code of Maryland (1951 Edition), title "Revenue and
Taxes", sub-title "Income Tax", be and it is hereby repealed
and re-enacted, with amendments, to read as follows:

281.

(b) For calendar years beginning after December 31,
1948, Six Hundred Dollars ($600) for each person (other
than husband or wife) who is dependent as herein defined.
The term "dependent" means any of the following persons
who have a gross income under $500. 00 per year, and over
half of whose support, for the calendar year in which the
taxable year of the taxpayer begins, was received from the
taxpayer:

(A) a son or daughter of the taxpayer, or a descendant
of either, [year of the taxpayer begins, was received from
the taxpayer: ]

(B) a stepson or stepdaughter of the taxpayer,

(C) a brother, sister, stepbrother, or stepsister of the
taxpayer,

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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.