968                              Laws of Maryland                       Ch. 409

Annotated Code of Maryland (1969 Replacement Volume), title
"Revenue and Taxes," subtitle "Income Tax," be and it is THEY
ARE hereby repealed and re-enacted to read as follows:

294.

(a) ["Every individual resident of this State, and every indi-
vidual not a resident of this State receiving income taxable under
this subtitle, except fiduciaries, shall file with the Comptroller a re-
turn stating specifically the items of his gross income and the items
which he claims as deductions, exemptions and credits allowed by
this subtitle, and shall attach to said return a copy of the statement
received from his employer showing his compensation, salary or
wages and the Maryland tax withheld therefrom, when

(1)    His gross income for the taxable year 1955 and any year
thereafter exceeds $800.00, if single, or if married and not living
with husband or wife; or

(2)    His gross income for the taxable year 1955 and any year
thereafter exceeds $1,600.00, if married and living with husband or
wife; or

(3)    His gross sales or gross receipts from a trade or business for
the taxable year 1955 and any year thereafter exceeds $5,000 regard-
less of the amount of his gross income; or

(4)    The combined gross income for the taxable year 1955 and
any year thereafter of a husband and wife living together exceeds
$1,600.00 in the aggregate or the combined gross sales or gross re-
ceipts from a trade or business for the taxable year 1955 and any
year thereafter exceeds $5,000 regardless of the amount of their gross
income."]

Every individual resident of this State, and every individual not a
resident of this State receiving income derived from sources within
this State, other than fiduciaries, who is required to file a federal
income tax return UNDER THE PROVISIONS OF SECTION
6012(A) OF THE INTERNAL REVENUE CODE, AS AMENDED
FROM TIME TO TIME, OR WHOSE FEDERAL INCOME TO-
GETHER WITH ANY MODIFICATION ADDITIONS CON-
TAINED IN SECTION 280(B) OF THIS SUBTITLE EXCEED
THE LIMITS PROVIDED BY SAID SECTION 6012 (A), shall file
with the Comptroller a return in such form as the Comptroller shall
prescribe, and shall attach to said return a copy of the statement
received from his employer showing his compensation, salary or
wages and the Maryland income tax withheld therefrom.

NOTWITHSTANDING ANY OTHER PROVISIONS OF THIS
SUBTITLE TO THE CONTRARY, ANY INDIVIDUAL NOT RE-
QUIRED TO FILE A FEDERAL INCOME TAX RETURN,
BECAUSE OF THE "LOW INCOME ALLOWANCE" PROVIDED
BY SECTION 141 (C) OF THE INTERNAL REVENUE CODE,
AS AMENDED FROM TIME TO TIME, SHALL NOT BE LIABLE
QUIRED TO FILE AN INCOME TAX RETURN TO THIS STATE
IN ACCORDANCE WITH THE PROVISIONS OF THIS SUB-
SECTION, SHALL NOT BE LIABLE FOR ANY INCOME TAX
OTHERWISE DUE UNDER THIS SUBTITLE. SUCH INDI-
VIDUAL, BY FILING A RETURN IN SUCH FORM AS PRE-
SCRIBED BY THE COMPTROLLER, SHALL BE ENTITLED