952                               Laws of Maryland                       [Ch. 570

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1957.

Approved April 10, 1957.

CHAPTER 570
(House Bill 353)

AN ACT to repeal and re-enact, with amendments, Section 308, sub-
sections (a), (b) and (h) thereof of Article 81 of the Annotated
Code of Maryland (1951 Edition, 1956 Supplement), title "Revenue
and Taxes", sub-title "Income Tax", SUB-SECTION (B) THERE-
OF HAVING BEEN AMENDED BY CHAPTER 12 OF THE
ACTS OF 1957, relating to withholding of tax at source exclusions
therefrom and payment of the tax withheld by an employer to the
Comptroller of the Treasury.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 308, sub-sections (a), (b) and (h) thereof of Article
81 of the Annotated Code of Maryland (1951 Edition, 1956 Supple-
ment), title "Revenue and Taxes", sub-title "Income Tax", SUB-
SECTION (B) THEREOF HAVING BEEN AMENDED BY CHAP-
TER 12 OF THE ACTS OF 1957, be and the same are hereby repealed
and re-enacted, with amendments, to read as follows:

308. Withholding Tax at Source, (a) For quarterly period be-
ginning July 1, 1955, and for each quarterly period thereafter, every
employer utilizing the services of an employee shall deduct, withhold
and pay over to the Comptroller of the Treasury, for each [individ-
ual] such employee in his employ [or whose services he utilizes,] a
tax as provided in this section.

(b) Certain Salary Payments Excepted. The provisions of this
section shall not apply to any payments of salary, wages, or compen-
sation for personal services of any kind for the employer for the
following:

1.   For active service as a member of the armed forces of the
United States.

2.   For agricultural labor (as defined in the Federal Internal
Revenue Code from time to time).

3.   For domestic service in a private home, local college club or
local chapter of a college fraternity or sorority.

4.   For services performed by a duly ordained, commissioned, or
a licensed minister of a church in the exercise of his ministry, or by
a member of a religious order in the exercise of duties required by
such order.

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.