Marvin Mandel, Governor                         967

21.    Continued Existence of Authority.

The Authority and its corporate existence shall continue until
terminated by law, provided, however, that no such law shall take
effect so long as the Authority shall have bonds, notes or other obliga-
tions outstanding, unless adequate provision has been made for the
payment thereof. Upon termination of the existence of the Authority,
all its rights and properties shall pass to and be vested in the State.

22.    Scope of Act.

This Act shall be deemed to provide an additional and alternative
method for the doing of things authorized thereby and shall be re-
garded as supplemental and additional to powers conferred by other
laws, and shall not be regarded as in derogation of any powers now
existing.

23.    Liberal Construction.

This Act, being necessary for the welfare of the State and its
inhabitants, shall be liberally construed to effect the purposes hereof.

24.    Severability.

The provisions of this title are severable, and if any of its provi-
sions are held unconstitutional by any court of competent jurisdic-
tion, the decision of such court shall not affect or impair any of the
remaining provisions.

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

Approved April 28, 1970

CHAPTER 409
(House Bill 993)

AN ACT to repeal and re-enact, with amendments subsections (a)
and (b) of Section 294 of Article 81 of the Annotated Code of
Maryland (1969 Replacement Volume), title "Revenue and Taxes,"

subtitle "Income Tax," to provide an increase in the income level

at which an income tax return is required in conformity with the

requirements for filing a federal income tax return. , AND

FURTHER PROVIDING FOR THE REFUNDING OF PREPAID
TAXES IN THOSE INSTANCES WHERE A RETURN IS NOT
OTHERWISE REQUIRED. SUBTITLE "INCOME TAX," TO
SPECIFY THOSE INDIVIDUALS AND FIDUCIARIES WHO
MUST FILE STATE INCOME TAX RETURNS AND THE
MATERIAL WHICH MUST BE ATTACHED THERETO, TO
SPECIFY THE STATE INCOME TAX LIABILITY OF INDI-
VIDUALS NOT REQUIRED TO FILE STATE RETURNS AND
TO PROVIDE FOR REFUNDS TO SUCH INDIVIDUALS OF
TAXES PAID OR WITHHELD.

Section 1. Be it enacted by the General Assembly of Maryland,
That subsections (a) and (b) of Section 294 of Article 81 of the