Theodore R. McKeldin, Governor                  1065

"Revenue and Taxes", sub-title "Income Tax", relating to the ad-
ministration of said sub-title by the Comptroller.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 300 of Article 81 of the Annotated Code of Maryland
(1951 Edition, 1956 Supplement), title "Revenue and Taxes", sub-
title "Income Tax", be and the same is hereby repealed and re-enacted
to read as follows:

300. Comptroller to Administer.

The Comptroller is hereby authorized and required to administer
the provisions of this sub-title. For this purpose, he shall have power
and it shall be his duty to promulgate such rules and regulations and
to prescribe such forms as may be necessary for the enforcement
of this sub-title. He shall prescribe forms similar to those utilized
by the Federal Government except to the extent required by differ-
ences between this sub-title and its application and the Federal Act
and its application. He shall apply as far as practicable the adminis-
trative and judicial interpretations of the Federal income tax law.

Every taxpayer liable to any tax imposed by this sub-title shall keep
such records, render such statements, file such returns, and comply
with such rules and regulations as the Comptroller from time to time
may prescribe. Whenever the Comptroller judges it necessary he may
require any taxpayer by notice served upon him to file a return,
render such statements, or keep such records as he deems sufficient,
to show whether or not such taxpayer is liable to tax under this sub-
title and the extent of such liability.

For the purpose of ascertaining the correctness of any return or
for the purpose of making an estimate of the taxable income of any
taxpayer, the Comptroller or his authorized agent or representative
shall have the power to examine any books, papers, records or memor-
anda, bearing upon the matters required to be included in the re-
turns, and may require the attendance of the taxpayer or any other
person having knowledge in the premises, and, in furtherance hereof,
may sign subpoenas, administer oaths and affirmations, examine
witnesses, receive evidence, take testimony and require proof ma-
terial for his information of such person or persons. In case of dis-
obedience of any subpoena or the contumacy of any witness appearing
before the Comptroller or his duly authorized agent or representative,
the Comptroller may apply to the Circuit Court of any of the Counties
or to Baltimore City Court for an Order. Such Court may thereupon
issue an order requiring the person or persons subpoenaed to obey
such subpoena, or to give evidence, or to produce any books, papers,
records or memoranda bearing upon the matters required to be in-
cluded in a return required under this sub-title. Any failure to obey
such Order of the Court may be punished by such Court as a contempt
thereof.

If any return required by this sub-title is not filed as herein re-
quired, the Comptroller is authorized to make an estimate of the in-
come of the taxpayer and of the amount of tax due under this sub-
title from any information in his possession and to assess the tax at
not more than twice the amount estimated to be due and, after notice
to the taxpayer and demand made for the return required under this
sub-title within fifteen (15) days from the date of said assessment,