1636                             Laws of Maryland                       Ch. 562

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 MEM-
BERS ELECTED TO EACH OF THE TWO HOUSES OF THE
GENERAL ASSEMBLY, THE SAME SHALL TAKE EFFECT
FROM THE DATE OF ITS PASSAGE.

Approved May 5, 1970

CHAPTER 562
(Senate Bill 601)

AN ACT to repeal and re-enact, with amendments, Section 298 of
Article 81 of the Annotated Code of Maryland (1969 Replacement
Volume), title "Revenue and Taxes," subtitle "Income Tax," to
eliminate the requirement for information returns under the state
income tax law to the extent that the same information is re-
ported pursuant to federal income tax laws.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 298 of Article 81 of the Annotated Code of Maryland
(1969 Replacement Volume), title "Revenue and Taxes," subtitle
"Income Tax," be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

298.

Every person subject to the jurisdiction of this State in whatever
capacity acting, including lessees or mortgagors of real or personal
property, fiduciaries, partnerships, and employers making payment
of dividends, interest, rent, premiums, annuities, remunerations,
emoluments or other income including compensation, salary or
wages paid for personal services performed except to the extent that
such compensation, salary or wages is subject to withholding as
provided in Section 312 of this subtitle, and, except to the extent
that such payments are reported by information returns pursuant
to the laws of the United States, shall render such returns thereof
to the Comptroller giving such information relative to said income
and the status of the taxpayer as may be prescribed by rules and
regulations of the Comptroller and in addition thereto shall furnish
a copy thereof in duplicate to the person or individual to whom pay-
ment is made of salaries, wages or compensation for personal serv-
ices rendered except payment of salary, wages or compensation for
personal services which is subject to withholding as provided in
Section 312 of this subtitle.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1970.

Approved May 5, 1970