SPIRO T. AGNEW, Governor                          179

All such payments shall be made by the Comptroller as soon as
practicable. AS OFTEN AS PRACTICABLE BUT NOT LESS
FREQUENTLY THAN EVERY CALENDAR QUARTER THE
COMPTROLLER SHALL PAY OVER AND DISTRIBUTE TO THE
COUNTIES OF THE STATE AND TO BALTIMORE CITY THE
RESPECTIVE AMOUNTS TO WHICH THEY MAY BE ESTI-
MATED TO BECOME ENTITLED UNDER THE PROVISIONS OF
THIS SECTION WHICH HAVE BEEN RECEIVED IN THE FORM
OF WITHHOLDING AND ESTIMATED TAXES PAID.

In determining each subdivisions pro-rated share of the cost of
administering this subtitle, the Comptroller shall apportion the cost
of operating the Income Tax Division in the ratio which the collec-
tions of each political subdivision and the State bear to the total
collections under this subtitle.

(c-1) From the proceeds of the taxes levied by this subtitle,
the Comptroller is authorized, for the fiscal year 1968, to expend
such amounts as he deems necessary and expedient for the proper
administration and enforcement of this subtitle. This authority
includes, but in no way is limited to the employment of such as-
sistants, auditors, investigators, clerks, stenographers and other em-
ployees as he deems necessary. All such employees, of a permanent
nature, shall be so employed in accordance with the provisions of
Article 64A, known as the Merit System Law, but nothing therein
shall preclude the Comptroller from employing personnel on either
a contractual or temporary basis. The authority thus granted further
empowers the Comptroller to expend such amounts as are necessary
to provide for either the acquisition or lease of such machinery,
equipment, quarters, supplies and other necessary expenses which
he deems necessary and expedient for the administration and en-
forcement of this subtitle.

[285.

Net income means the gross income of a taxpayer as defined in
Section 280 hereof less the deductions allowed by Section 281 or
Section 282 hereof (as the case may be), as limited by Section 283
hereof. Taxable net income means the net income of a taxpayer as
defined herein, less the personal exemptions allowed by Section 286
hereof. Net investment income means investment income as defined
in Section 279 (n) hereof, less expenses deductible therefrom as pro-
vided in Section 281 (m) hereof.]

287.

[Such portion of the income of the individual not a resident of
this State] A non-resident individual shall be taxable in this State
on that portion of his federal adjusted gross income as is derived
from tangible property, real or personal, permanently located in
this State (whether received directly or from a fiduciary) and in-
come from business, trade, profession or occupation carried on in
this State, shall be taxable in this State; provided, however, that
income derived from intangible personal property held by a resident
or by a domestic corporation as fiduciary, guardian, committee or
trustee for an incompetent, or as agent for a nonresident principal
(unless such property is used in connection with the trade, busi-
ness, profession or occupation of such principal) shall not be tax-