MARVIN MANDEL, Governor                          279

"Income Tax" to the Comptroller of the Treasury shall be taken to
mean the Director for purposes of this subtitle, and the Director
shall have the same administrative and rulemaking powers and
duties with respect to the franchise tax imposed hereby [,] as the
Comptroller has with respect to income tax. The failure or wilful
failure of a financial institution to file a return or report or pay a
tax on any portion of a tax, as required or due under this subtitle,
shall have the effect and be subject to the procedures and penalties
provided in Sections 320 and 322 and elsewhere in the subtitle "In-
come Tax" of this Article, as well as civil procedures authorized for
the collection of ordinary taxes.

Sec. 2. And be it further enacted, That this Act is hereby de-
clared to be an emergency measure and necessary for the immediate
preservation of the public health and safety and having" been passed
by a yea and nay vote supported by three-fifths of all the members
elected to each of the two houses of the General Assembly, the same
shall take effect from the date of its passage.

Approved April 9, 1969

CHAPTER 105
(Senate Bill 177)

AN ACT to repeal Section 57 of Article 89 of the Annotated Code
of Maryland (1964 Replacement Volume and 1968 Supplement),
title "Department of Labor and Industry," subtitle "Planned
Apprenticeship Standards and On-The-Job Training Activities,"
to remove the limitation prohibiting employers and employees
subject to the National Railway Act from participating in regis-
tered apprenticeship programs.

Whereas, Section 57 of Article 89 was enacted as a limitation
and prohibition within an otherwise voluntary subtitle of Article 89;
and

Whereas, no portion of the Apprenticeship and On-The-Job Train-
ing Sections of Article 89 operate other than to the mutual benefit
of all parties to voluntary participation; and

Whereas, Public Law 90-77, providing benefits to Veterans under
certain conditions of Apprenticeship and Training became effective
October 1, 1967; and

Whereas, Section 57 of Article 89 operates to exclude Railroad
Apprentices and Trainees who are Veterans from the benefits of
Public Law 90-77 in the State of Maryland; therefore

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 57 of Article 89 of the Annotated Code of Maryland
(1964 Replacement Volume and 1968 Supplement), title "Depart-
ment of Labor and Industry," subtitle "Planned Apprenticeship
Standards and On-The-Job Training Activities," be and it is hereby-
repealed.