188                              LAWS OF MARYLAND                      [CH. 142

payments, received during the fiscal year but applicable to returns
due to be filed in the succeeding year, all such collections to be
credited to the general funds of the State and the political sub-
divisions* share of such taxes to be paid from income tax collections
of the next fiscal year.]

[(g)] (e) (1) When required by regulation prescribed by the
Comptroller:

(1)    Any person required under this subtitle to make a return,
statement, or other document shall include in such return, statement,
or other document such identifying number as may be prescribed for
securing proper identification of such person.

(ii) Any person with respect to whom a return, statement, or
other document is required under this subtitle to be made by another
person shall furnish to such other person such identifying number
as may be prescribed for securing his proper identification.

(iii) Any person required under this subtitle to make a return
statement, or other document with respect to another person shall
request from such other person, and shall include in any such return,
statement, or other document, such identifying number as may be
prescribed for securing proper identification of such other person.

(2)   (i) Except as provided in paragraph (ii), a return of any
person with respect to his liability for tax, or any statement or
other document in support thereof, shall not be considered for pur-
poses of paragraphs (ii) and (iii) of subsection (g) (1) as a return,
statement, or other document with respect to another person.

(ii) For purposes of paragraphs (ii) and (iii) of subsection (g)
(1) a return of an estate or trust with respect to its liability for
tax, and any statement or other document in support thereof, shall
be considered as a return, statement or other document with respect
to each beneficiary of such estate or trust.

(3)    For the purposes of this subsection, the Comptroller is
authorized to require such information as may be necessary to assign
an identifying number to any person.

323A.

Notwithstanding any authority hitherto granted to the County
Council or Board of County Commissioners of any County and the
Mayor and City Council of Baltimore City to levy, impose or collect
a local tax on income, and notwithstanding any provisions contained
in the charter of any such county or Baltimore City, no tax shall
be imposed and collected on or after July 1, 1967, or for any period

beginning on or after July 1, 1967, which in any manner relates to

earnings or income, and no license or any other form of permit which
related, directly or indirectly, to income or earnings may be required,
other than the local income tax authorised by Sections 283 and 323.

EXCEPT AS PROVIDED IN THIS SUBTITLE, NO POLITICAL
SUBDIVISION OF THIS STATE SHALL HAVE THE POWER TO
LEVY OR IMPOSE A GENERAL LOCAL TAX ON INCOME,
EARNINGS OR GROSS RECEIPTS OR A GENERAL LICENSE
OR PERMIT TAX BASED ON INCOME, EARNINGS OR GROSS RE-
CEIPTS. THIS PROHIBITION APPLIES TO ALL SUCH LEVIES