MARVIN MANDEL, Governor                        583

In determining each subdivision's prorated 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] 1970, to expend
such amounts as he deems necessary and expedient for the proper
administration and enforcement of this subtitle. This authority in-
cludes, but in no way is limited to the employment of such assistants,
auditors, investigators, clerks, stenographers and other employees 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, quar-
ters, supplies and other necessary expenses which he deems necessary
and expedient for the administration and enforcement of this subtitle.

312.

(h) (1) Quarterly withholding returns shall be filed with the
Comptroller on forms prescribed by him for that purpose and shall
be accompanied by a remittance in full by the employer for the
amount of tax withheld by him during that quarter.

(2)    The quarterly return and remittance shall be made to the
Comptroller not later than the [last] fifteenth (15th) day of the
month next after the end of the calendar quarter, except that for the
last quarterly period for each calendar year such return may be filed
and payment made on or before the thirty-first (31st) day of January
of the year following; and except, further, that where the aggregate
amount required to be deducted and withheld by an employer for any
quarterly period can reasonably be expected to be at least three
hundred dollars ($300.00), such employer shall file a return and pay
the tax monthly, on or before the fifteenth (15th) day of the follow-
ing month for each month, January through November, inclusive,
and on or before January thirty-first (31st) for the month of
December.

(3)    Once an employer has become liable to a quarterly or monthly
return of withholding, he must continue to file a quarterly or monthly
report, as the case may be, even though no tax has been withheld,
until such time as he notifies the Comptroller, in writing, that he no
longer has employees or that he is no longer liable for such quar-
terly or monthly returns. If an employer requests in writing that he
be permitted to change from a monthly return to a quarterly return
on the ground that his withholding has become less than three hun-
dred dollars ($300.00) for each quarter, such change shall be