THEODORE R. McKELDIN, GOVERNOR                      447

tax due for the year according to the declaration of estimated tax, or
any amendment to this declaration, shall be due and payable on each
of the four dates specified hereinabove in this sub-section. In lieu
of filing a declaration of estimated tax or an amendment thereto on
January 15, as specified hereinabove in this sub-section, the indi-
vidual, at his option, may file, on or before January 81, his final
income tax return for the year, at which time any tax remaining
unpaid shall be paid in full and upon the filing of said final return
and the payment in full of the tax computed on the return as payable,
such return shall be considered as such declaration as herein other-
wise provided for OR as an amendment of a previously file FILED
declaration covering the same taxable year. Provided, however, that
nothing in this sub-section shall apply unless the estimated gross
income of the individual, if single, exceeds One Thousand Five Hun-
dred Dollars ($1,500.00) for the year, or unless the gross estimated
income for a husband and wife living together exceeds Two Thousand
Five Hundred Dollars ($2,500.00) for the year; and, in either event,
unless at least Five Hundred Dollars ($500.00) of said income is not
subject to withholding provisions as elsewhere in this section pro-
vided. Except as specifically provided elsewhere in this sub-section,
every individual covered by the provisions of this sub-section shall
be subject generally to the provisions and penalties of the remainder
of this section.

(k) FARMERS—DECLARATION OF ESTIMATED TAX AND
FINAL RETURN IN LIEU OF DECLARATION OR AS AN
AMENDED DECLARATION. In the case of an individual whose
estimated gross income from farming (including oyster farming) is
at least two-thirds (2/3) of the total estimated gross income from
all sources for the taxable year, in lieu of the time prescribed in sub-
section (j) above, the declaration for the taxable year may be made
at any time on or before January 15 of the succeeding taxable year
but, if such individual files a return for the taxable year for which
the declaration is required and pays in full the tax computed on the
return as payable on or before February 15 of the succeeding taxable
year, then:

(1) such return shall be considered as such declaration, and (2),
if the tax shown on the return is greater than the estimated tax shown
in a declaration previously made, or in the last amendment thereof,
such return shall be considered as an amendment of the declaration
to be filed on or before January 15.

(I) The Comptroller is gievn general powers to adopt and promul-
gate reasonable rules and regulations for the administration and
enforcement of the provisions of this section, not inconsistent with
the spirit and intent thereof, and violation of any such rule or
regulation shall be deemed a violation of this section.

SEC. 6. And be it further enacted, That notwithstanding any
provision contained in Section 308 (i) hereinabove, payments of
estimated tax required thereunder for purposes of the taxable year
1955 shall be limited to fifty per cent. (50%) of the total estimated
tax for 1955. The balance of the tax due for the taxable year 1955
shall be paid in full when the income tax return is filed.

SEC. 7. AND BE IT FURTHER ENACTED, THAT SEC-
TIONS 283 (D) AND 285 (C) OF SAID ARTICLE AND SUB-