624                              Laws of Maryland                      [Ch. 482

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Taxes", sub-title "Income Tax", be and the same are hereby repealed
and re-enacted, with amendments, to read as follows:

279.

(i) "Resident" means an individual domiciled in this State on the
last day of the taxable year, and every other individual who, for
more than six months of the taxable year, maintained a place of
abode within this State, whether domiciled in this State or not; but
any individual who, on or before the last day of the taxable year,
changes his place of abode to a place without this State, with the
bona fide intention of continuing to abide permanently without this
State, shall be taxable as a resident of this State for that portion
of the taxable year in which he resided in this State and as a non-
resident of the State for the remainder of the taxable year. The
fact that a person who has changed his place of abode, within six
months from so doing, again resides within this State, shall be prima
facie evidence that he did not intend to have his place of abode
permanently without this State. Every individual other than a resi-
dent shall be deemed a non-resident. Where, however, an individual
who during the taxable year transfers his residence to this State
from a State or jurisdiction other than Maryland with the intent
of becoming a resident of this State, he shall be taxable under this
sub-title [on such proportion of his entire income taxable under this
sub-title as the number of months during which residence was main-
tained in this State bears to twelve months and the allowable ex-
emptions, and dependent credit shall be prorated and adjusted in
the same manner] only with respect to taxable income as defined
herein received by him from and after the date he becomes a resident
of this State through the close of the calendar year and the allowable
exemptions and dependent credit shall be prorated on the basis of the
number of months during which residence was maintained in this
State bears to twelve months, provided, however, that an individual
filing a return in accordance with this provision shall not be entitled
to the credit provided in Section 290 of this subtitle for any income
tax paid to the State or jurisdiction of his former residence while a
resident of such former State or jurisdiction.

280.

(n) Pay as member of armed forces, etc.—Payments up to fifteen
hundred dollars ($1,500.00) received during each current calendar
year as members of the armed forces of the United States and of
the United States Maritime Service, U. S. Merchant Marine Cadet
Corps, United States Merchant Marine, and the United States Public
Health Service Commissioned Officers Corps by residents of this
State on active duty with aforesaid branches of service, in time of
war, and prior to the cessation of hostilities, or while in a combat
area or zone.

281.

(c) Certain State and federal taxes.—All taxes paid or accrued
during the taxable year to this State, its political subdivisions or the