444                               LAWS OF MARYLAND                        [CH. 281

the return, shall be paid to the Comptroller at the time fixed herein
for filing the return, except as provided in (b) hereof. In the event
additional amounts are found to be due after the return has been
filed, such amounts shall be subject to interest at six per cent. (6%)
per annum from the time the return was originally due until payment
is actually made to the Comptroller.

(b)   The taxpayer may elect to pay the tax in four equal install-
ments, in which case the first installment shall be paid at the time
fixed herein for filing the return, the second installment shall be paid
on the fifteenth day of the third month, the third installment on the
fifteenth day of the fifth month and the fourth installment on the
fifteenth day of the eighth month, after such date. If any installment
is not paid on or before the date fixed for its payments, the whole
amount of the tax unpaid, together with interest thereon from the
time fixed herein for filing the return and such penalty thereon as may
be imposed under the provisions of Section 314 hereof; shall be paid
upon notice and demand from the Comptroller.

(c)   As soon as practicable after the collection of income taxes, or
installments thereof, from individual residents of this State, and in
no case later than ninety days from the date received, the Comptroller
shall pay over and distribute to the counties and cities of this State
the respective shares to which they are entitled under Section 319 of
this sub-title.]

(a)  The full amount of the tax payable by any taxpayer, as the
same shall appear from the face of the return, shall be paid to the
Comptroller at the time fixed herein for filing the return. In the
event additional amounts are found to be due after the return has
been filed, such amounts shall be subject to interest at six per cent.
(6%) per annum from the time the return was originally due until
payment is actually made to the Comptroller.

(b)  As soon as practicable after the collection of income taxes
from individual residents of this State, and in no case later than
ninety days from the date received, the Comptroller shall pay over
and distribute to the counties and cities of this State the respective
shares to which they are entitled under Section 318 319 of this sub-
title.

308. [(Withholding of Tax at Source.) Whenever the Comp-
troller deems it necessary in order to satisfy this State's claim for
income tax payable by an individual not a resident of this State, he
may, by rules and regulations, require any persons subject to the
jurisdiction of this State to withhold and pay to the Comptroller
not in excess of six per cent. (6%) of all income payable by such
persons to an individual not a resident of this State.

The Comptroller is hereby authorized and empowered to collect, in
any manner prescribed by this sub-title or in any manner pre-
scribed by law for the collection of taxes due the State of Mary-
land, any tax required to be withheld pursuant hereto from any
person upon failure of any such person to pay to the Comptroller, at
the time prescribed, any tax withheld.

After such non-resident individual shall have filed all returns
required by him by this sub-title, and the same shall have been
audited, the Comptroller shall refund any overpayment with inter-
est at six per cent. (6%) per annum from the date received.]