J. MILLARD TAWES, GOVERNOR                           623

($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 with-
holding provisions as elsewhere in this section provided. Except
as specifically provided elsewhere in this subsection, every individual
covered by the provisions of this subsection 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 adver-
tising 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 con-
test or event shall within fifteen (15) 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 with the filing of said return pay in
full the tax imposed under this sub-title upon the value of such award
or prize unless the value thereof be tax exempt under the provisions
of this sub-title, anything hereinabove to the contrary notwith-
standing.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1959, but shall be applicable for the full calendar year Nine-
teen Hundred and Fifty Nine (1959) or a fiscal year to the extent
ending in said calendar year and for each calendar or fiscal year
thereafter.

Approved April 8, 1959.

CHAPTER 482
(House Bill 595)

AN ACT to repeal and re-enact, with amendments, sub-section (i)
of Section 279 as amended by Chapter 27 of the Laws of Maryland
(1958), and sub-section (n) of Section 280, and sub-section (c)
of Section 281, and Section 282 of Article 81 of the Annotated
Code of Maryland (1957 Edition) title "Revenue and Taxes", sub-
title "Income Tax", relating to definitions, gross income and ex-
clusions therefrom, allowable deductions and exemptions for the
purpose of the Maryland Income Tax Law, and the optional
standard deduction, such amendments specifically relating to defini-
tion of the term "resident", the military exclusion, the deducti-
bility of Federal excise taxes, and the limitation upon the use of
the optional standard deduction.

Section 1. Be it enacted by the General Assembly of Maryland,
That sub-section (i) of Section 279 as amended by Chapter 27 of the

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.