622                              Laws of Maryland                      [Ch. 481

TROLLER. IN THE EVENT OF FAILURE BY THE TAXPAYER
TO NOTIFY THE COMPTROLLER OF THE EXISTENCE OF
THE FEDERAL AUDIT AND TO FURNISH A COPY THEREOF
TO THE COMPTROLLER WITHIN THIRTY DAYS AFTER
KNOWLEDGE THEREOF ANY ADDITIONAL TAX ATTRIBUT-
ABLE TO SAID AUDIT OF THE TAXPAYER'S FEDERAL RE-
TURN MADE WITHIN THREE YEARS FROM THE DUE DATE
OF SAID RETURN BY THE INTERNAL REVENUE SERVICE
MAY BE ASSESSED UNDER THIS SUB-TITLE AT ANY TIME.
In the event the taxpayer is dissatisfied with his assessment, he
may within thirty days from the date of notice, appeal to the State
Tax Commission, and upon such appeal being noted all papers
relating to the assessment shall be transmitted by the Comptroller
to the State Tax Commission. The State Tax Commission shall
set a date within a reasonable time for public hearing, and, on
the basis of the law and the facts the State Tax Commission shall
sustain the original assessment or make a new assessment. The
determination by the State Tax Commission shall be prima facie
evidence of the amount of tax due, and the State Tax Commission
shall give the taxpayer written notice of the assessment of tax,
interest and penalties. Nothing herein shall prevent the taxpayer
from appealing from the findings of the State Tax Commission
in the manner provided by law for appeals from said Commission
in the exercise of its appellate jurisdiction, and the provisions of
Section 259 et. seq. of this Article are hereby made applicable in the
enforcement of this sub-title.

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 subtitle (Section 279),
receiving taxable income which is not subject to the withholding pro-
visions of this section shall be required to file a declaration of his
estimated tax, as specified in this subsection. 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 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 subsection. In lieu of filing a declara-
tion of estimated tax or an amendment thereto on January 15 as
specified hereinabove in this subsection, 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 declaration as herein otherwise provided for or
as an amendment of a previously filed declaration covering the same
taxable year. Provided, however, that nothing in this subsection
shall apply unless the estimated 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 exceeds two thousand five hundred dollars