440                               LAWS OF MARYLAND                        [CH. 281

Maryland (1951 Edition), title "Revenue and Taxes", sub-title
"Income Tax"; to repeal and re-enact, with amendments, sub-
section (q) of Section 275 and sub-sections (a), (b) and (c) of
Section 281 of said Article, as said sub-section (b) of Section 281
was amended by Chapter 138 of the Acts of 1953, and as said sub-
section (c) of Section 281 was amended by Chapter 81 of the Acts
of 1954, and sub-section (e) of Section 285 of said Article; and
to repeal and re-enact, with amendments, Sections 307 and 308 of
said Article, AND TO ADD SECTIONS 285 (D-1) AND 285
(D-2) TO SAID ARTICLE AND SUB-TITLE, SAID NEW SEC-
TIONS TO foLLOW IMMEDIATELY AFTER SECTION 285
(D) THEREOF, amending personal exemptions for computation
of income taxes, date for determining personal exemptions, and gen-
erally amending and revising the income tax law to provide for
the withholding of income taxes on the salary, wages and com-
pensation for personal services of any kind paid by an employer,
AND MODIFYING FOR TEMPORARY PERIOD THE PROVI-
SIONS CONTAINED IN SECTION 319 OF SAID ARTICLE 81
AS TO THE DISTRIBUTION OF STATE INCOME TAXES TO
CERTAIN POLITICAL SUB-DIVISIONS OF THIS STATE,
amending the definition of "employer", providing also for the
filing of declarations of estimated tax by other persons and relating
generally to the payment and collection of the State income taxr
; TO REPEAL AND RE-ENACT, WITH AMENDMENTS, SEC-
TIONS 283 (D) AND 285 (C) OF SAID ARTICLE AND SUB-
TITLE AND TO ADD SECTIONS 283 (D-1) AND 283 (F-1) TO
SAID ARTICLE AND SUB-TITLE, INCREASING THE TAX
ON THE NET INCOME OF EVERY CORPORATION (DOMES-
TIC OR FOREIGN) AND RELATING GENERALLY TO SUCH
INCREASE.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That sub-section (s) of Section 275 and sub-sections (f) and (g) of
Section 285 of Article 81 of the Annotated Code of Maryland (1951
Edition), title "Revenue and Taxes", sub-title "Income Tax", be and
the same are hereby repealed.

SEC. 2. And be it further enacted, That sub-section (q) of Sec-
tion 275 of Article 81 of the Annotated Code of Maryland (1951
Edition), title "Revenue and Taxes", sub-title "Income Tax", be
and the same is hereby repealed and re-enacted, with amendments,
to read as follows:

275.

(q) "Employer" means any person, firm or corporation, including
the Federal government, the State of Maryland and any county,
municipal corporation or political sub-division or instrumentality of
this State, employing or utilizing the services of one or more indi-
viduals for hire, remuneration or compensation of any kind.

SEC. 3. And be it further enacted, That sub-sections (a), (b)
and (c) of Section 281 of Article 81 of the Annotated Code of Mary-
land (1951 Edition), title "Revenue and Taxes", sub-title "Income
Tax", as said sub-section (b) of Section 281 was amended by Chapter
138 of the Acts of 1953, and as said sub-section (c) of Section 281
was amended by Chapter 81 of the Acts of 1954, be and the same are
hereby repealed and re-enacted, with amendments, to read as follows: