958                                   LAWS OF MARYLAND                           CH. 516

income from all sources, including but not limited to gifts, and
whether or not included in the definitions of gross income for Fed-
eral or State income tax purposes. "Combined gross income" means
the combined gross income of all homeowners, if more than one, and
all persons actually residing in the same dwelling, except persons
whose contributions, reasonably apportionable towards the cost of
upkeep, maintenance and repair of the dwelling, are in the form
of fixed rental charges. "Dwelling" means the dwelling house of
one or more homeowners and the lot or curtilage where the same is
erected [.], which is used as the principal residence of such home-
owner or homeowners. No dwelling shall be deemed a principal resi-
dence which is not actually occupied or expected to be actually oc-
cupied by such homeowner or homeowners for more than six months
of some twelve month period including the date of application for
credit. A homeowner or homeowners may claim credit on only one
such dwelling. "Subdivision" means any county of the State of
Maryland, or the City of Baltimore.

(c) There shall be allowed upon the application of any home-
owner who [has] shall have attained the age of sixty-five years
by the July 1 which is the first day of the taxable year for which
the credit is sought and whose gross income, or whose combined
gross income, as the case may be, shall not be in excess of five thou-
sand dollars ($5,000.00) for the calendar year immediately preced-
ing the fiscal year of application, a single tax credit from subdivi-
sion real property taxes upon the dwelling for which application for
tax credit is made, which tax credit shall equal 50% of the assessed
value of such dwelling or four thousand dollars ($4,000.00), which-
ever is the lesser amount, multiplied by the applicable subdivision
tax rate. Application for tax credit shall be as provided in Section
49C of this article.

49C.

(a)  The governing body of each subdivision may designate the
administrative unit or official to administer the program of tax
credits provided in Section 12F of this article. The governing body
of each subdivision shall also provide for the adoption and promul-
gation of rules and regulations not inconsistent with the provisions
of Section 12F of Article 81 and for the modification, repeal or
amendment from time to time of such rules and regulations, as
deemed necessary for the efficient and convenient administration of
this system of tax credits. The taxpayer shall be given a notice of
the possible credit provided by Section 12F at the time his tax bill
is sent to him. He shall not be required to submit the application in
person. He may claim APPLY FOR the tax credit at any time up to
[the time he pays the tax bill.] September 1, of the taxable year, but
if he has not made application on or before that date, the credit shall
not be allowed.

(b)  Notwithstanding any provision of Section 300 of this article,
the Comptroller shall supply to any such administrative unit or of-
ficial designated under the provision of subsection (a) of this sec-
tion, upon application therefor, information in aid of verification
of gross income or combined gross income, as the case may be, as
stated in any such application.

(c)  Application for tax credit shall be made under oath or affir-
mation that the matters and facts stated in the application are true
to the best of the applicant's knowledge, information and belief.