8 LAWS OF MARYLAND [CH. 4

Supplement), title "Revenue and Taxes, " sub-title "Income Tax, "
relating to withholding of income taxes at source and in particular
to the time for the filing of an estimated tax return.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That sub-section (j) of Section 312 of Article 81 of the Annotated
Code of Maryland (1959 Supplement), title "Revenue and Taxes, "
sub-title "Income Tax, " be and it is hereby repealed and re-enacted,
with amendments, to read as follows:

312.

(j) DECLARATIONS OF ESTIMATED TAX — GENERALLY.

—Every individual, excluding, however, a fiduciary or fiduciaries and
the estates they represent, as defined in subsection (f) of this sub-
title (Section 279), receiving taxable income which is not subject
to the withholding provisions of this section shall be required to file
a declaration of his estimated tax, as specified in this sub-section.
The declaration of his estimated tax for the current year shall be
filed on or before April 15 of that year. Also, on the following [June
15, September 15] July 15, October 15 and January 15, the individual
shall file either an amended declaration of estimated tax for the year
or an original declaration if one has not theretofore been filed. One-
fourth of the 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 hereinbefore 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 individual, at his option, may file, on or before
January 31, 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 declara-
tion as herein otherwise provided for or as an amendment of a
previously filed declaration covering the same taxable year. Pro-
vided, however, that nothing in this sub-section shall apply unless the
astimated gross income of the individual, if single, exceeds one
thousand five hundred dollars ($1, 500. 00) for the year, or unless the
gross estimated income for a husband and wife living together ex-
ceeds 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 provided. 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.

Every individual receiving income in the form of an award, prize,
lottery or raffle (whether the same be paid in cash or property) as
the result of participating in an amusement, educational, or advertis-
ing program, or any game of chance, or in the operation of any known
gambling device or machine, where the amount of such prize or award
is Five Hundred ($500. 00) Dollars or more and is paid in full at the
time of the award, drawing or completion of the contest or event shall
within sixty (60) days from the receipt of such award or prize file
an estimated return with respect thereto, or an amended estimated
return if an estimated return has previously been filed, and shall