THEODORE R. MCKELDIN, GOVERNOR                     53

definition of the term "resident" for the purposes of the State
Income Tax Law.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 279 (i) of Article 81 of the Annotated Code of Mary-
land (1957 Edition), titled "Revenue and Taxes", sub-title "Income
Tax", be and it is hereby repealed and re-enacted, with amendments,
to read as follows:

279.

(i) Resident.—"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 the] resided in this
State 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. Where, how-
ever, an individual who during the taxable year transfers his resi-
dence to this State from a State or jurisdiction other than Maryland
with the intent of becoming a resident of this State, he shall be tax-
able under this sub-title on such proportion of his entire income tax-
able under this sub-title as the number of months during which resi-
dence was maintained in this State bears to twelve months and the
allowable exemptions, and dependent credit shall be prorated and
adjusted in the same manner, provided, however, that an individual
filing a return in accordance with this provision shall not be entitled
to the credit provided in Section 290 of this sub-title for any income
tax paid to the State or jurisdiction of his former residence while a
resident of such former State or jurisdiction.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1958.

Approved March 6, 1958.

CHAPTER 28
(Senate Bill 71)

AN ACT to repeal and re-enact, with amendments, Section 11 of
Article 66 1/2 of the Annotated Code of Maryland (1957 Edition),
title "Motor Vehicles", sub-title "Administration—Registration—

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.