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442 LAWS OF MARYLAND [CH. 281
be made as of the close of his taxable year, provided that if his spouse
dies during his taxable year such determination shall be made as of
the time of such death and, provided further, that a taxpayer legally
separated from his spouse under a decree of divorce or of separate
maintenance shall not be considered as married.
Beginning with the taxable year 1944 and thereafter, the amounts
allowable under (a), (b), (f) and (g) hereof shall be prorated to
the date of death in the final return of a decedent and as of the date
of death the personal exemption and dependent credit are terminated
and not extended over the remainder of the taxable year.
SEC. 4. And be it further enacted, That sub-section (e) 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
is hereby repealed and re-enacted, with amendments, AND THAT
SECTIONS 285 (D-l) AND 285 (D-2) BE AND THE SAME
ARE HEREBY ADDED TO SAID ARTICLE AND SUB-TITLE,
SAID NEW SECTIONS TO foLLOW IMMEDIATELY AFTER
SECTION 285 (D) THEREOF, to read as follows:
285.
(D-l) IN LIEU OF THE REGULAR METHOD OF COMPUTA-
TION PROVIDED BY THIS SUB-TITLE, AND THE PAYMENT
OF THE TAX IMPOSED BY SECTION 283 (C) OF THIS SUB-
TITLE, AN INDIVIDUAL REPORTING ON A CASH BASIS FOR
ANY TAXABLE YEAR, BEGINNING AFTER DECEMBER 31,
1954, MAY ELECT TO PAY THE TAX AS SHOWN IN THE foL-
LOWING TABLE, IF HIS GROSS INCOME FOR THE TAXABLE
YEAR IS TEN THOUSAND DOLLARS ($10,000.00) OR LESS,
AND CONSISTS ONLY OF ONE OR MORE OF THE foLLOW-
ING: (1) SALARY; (2) WAGES; (3) COMPENSATION FOR
PERSONAL SERVICES; OR (4) DIVIDENDS, INTEREST AND
ANNUITIES NOT IN EXCESS OF FIVE HUNDRED DOLLARS
($500.00) IN THE AGGREGATE.
(D-2)
SCHEDULE
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OPTIONAL
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2% TAX
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FOR EXEMPTION
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GROSS
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INCOME
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STATUS OF
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FROM
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TO
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$800.00
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$1,600.00
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$ 0.00
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$ 1,000.00
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.00
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.00
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1,000.01
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1,200.00
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4.00
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.00
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1,200.01
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1,400.00
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7.00
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.00
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1,400.01
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1,600.00
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11.00
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.00
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1,600.01
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1,800.00
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15.00
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.00
|
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1,800.01
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2,000.00
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18.00
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2.00
|
|
2,000.01
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2,200.00
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22.00
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6.00
|
|
2,200.01
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2,400.00
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25.00
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9.00
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2,400.01
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2,600.00
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29.00
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13.00
|
|
2,600.01
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2,800.00
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33.00
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17.00
|
|
2,800.01
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3,000.00
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36.00
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20.00
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3,000.01
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3,200.00
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40.00
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24.00
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3,200.01
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3,400.00
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43.00
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27.00
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3,400.01
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3,600.00
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47.00
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31.00
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