J. MILLARD TAWES, GOVERNOR                          1147

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 [.] , and in addition thereto may
delegate and authorize the Chief of the Income Tax Division to ex-
ecute and sign for and on his behalf or on behalf if OF the Income Tax
Division any and all liens, releases of lien, bankruptcy, receivership
and orphans' court claims, and any other documents necessary for
the, effective administration of this sub-title. He shall prescribe
forms similar to those utilized by the federal government except to
the extent required by differences between this sub-title and its
application and the federal act and its application. He shall apply
as far as practicable the administrative and judicial interpretations
of the federal income tax law.

(b)   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.

(c)   For the purpose of ascertaining the correctness of any re-
turn or for the purpose of making an estimate of the taxable income
of any taxpayer, the Comptroller or his authorized agent or repre-
sentative shall have the power to examine any books, papers,
records or memoranda, bearing upon the matters required to be in-
cluded in the returns, and may require the attendance of the tax-
payer 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 material for his information of such person or
persons. In case of disobedience of any subpoena or the contumacy
of any witness appearing before the Comptroller or his duly au-
thorized 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 evi-
dence, or to produce any books, papers, records or memoranda bear-
ing upon the matters required to be included 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.

(d)   If any return required by this sub-title is not filed as herein
required, the Comptroller is authorized to make an estimate of the
income 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, such assessment shall become final and irrevocable and
shall be collected in the manner prescribed by Section 322 of this
sub-title or in any manner authorized by law for the collection of
taxes due and owing to the State of Maryland.

(e)   In the administration of this sub-title, the Comptroller is