Marvin Mandel, Governor                         969

TO A REFUND OF ALL INCOME TAXES EITHER WITHHELD
OR PAID AS AN ESTIMATED TAX UNDER THE PROVISIONS
OF SECTION 312 OF THIS SUBTITLE.

(b) Every fiduciary receiving income taxable under this subtitle,
who is required to file a federal income tax return, shall file with
the Comptroller a return [stating specifically the items of his gross
income and the items which he claims as deductions, exemptions and
credits under this subtitle when his net income for the taxable year
1944 and any year thereafter exceeds $200.00 or his gross income
for the taxable year exceeds $5,000.] in such form as the Comp-
troller shall prescribe.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1970, , FOR ALL TAXABLE YEARS ENDING AFTER
DECEMBER 31, 1969.

Approved April 28, 1970

CHAPTER 410
(House Bill 994)

AN ACT to add new subsection (a-1) to Section 312 of Article 81
of the Annotated Code of Maryland (1969 Replacement Volume),
title "Revenue and Taxes," subtitle "Income Tax," to follow im-
mediately after subsection (a) of Section 312 and to repeal and
reenact with amendments subsection (k) of said section, article
and subtitle; to provide that payments of supplemental unemploy-
ment compensation benefits and payments of annuities should be
treated as wages for withholding purposes, and to provide addi-
tional time for the filing and remitting of estimated income tax by
farmers and fishermen AND TO MAKE FISHERMAN SUBJECT
TO THE PROVISIONS FOR FILING OF DECLARATION OF
INCOME.

Section 1. Be it enacted by the General Assembly of Maryland,
That new subsection (a-1) be and it is hereby added to Section 312
of Article 81 of the Annotated Code of Maryland (1969 Replacement
Volume), title "Revenue and Taxes," subtitle "Income Tax"; and that
subsection (k) of same Section, Article, title and subtitle be and it is
hereby repealed and reenacted with amendments to read as follows:

312.

(a-1) Any supplemental unemployment compensation benefit
paid to an individual, and any payment of an annuity to an indi-
vidual shall be treated as if it were a payment of wages by an em-
ployer to an employee and income taxes shall be withheld in the
same form and manner as such payments are subject to withholding
under the provisions of Sec. 3402 of the Internal Revenue Code as
amended from time to time.

(k) In the case of an individual whose estimated gross income
from farming (including oyster farming) and fishing is at least two-