Marvin Mandel. Governor                         805

to provide a later date within which employers are required to
file returns and remit income tax withholding on a quarterly basis.

Section 1. Be it enacted by the General Assembly of Maryland,
That subsection (2) of subsection (h) of Section 312 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repealed and re-enacted to read as follows:

312.

(h) (2) The quarterly return and remittance shall be made to the
Comptroller not later than the [fifteenth (15th)] last 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 following month for each month, January through Novem-
ber, inclusive, and on or before January thirty-first (31st) for the
month of December.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1971.

Approved May 6, 1971.

CHAPTER 395
(House Bill 214)

AN ACT to repeal and re-enact, with amendments, Sections 83, 93
and 116 of Article 81 of the Annotated Code of Maryland (1969
Replacement Volume), title "Revenue and Taxes," subtitle "Tax
Sales," subheadings "In General," "Redemption in General," and
"Foreclosure of Rights of Redemption by Equity Suits," providing
for the rate of interest for tax sale property in Baltimore City.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 83, 93 and 116 of Article 81 of the Annotated Code of
Maryland (1969 Replacement Volume), title "Revenue and Taxes,"
subtitle "Tax Sales," subheadings "In General," "Redemption in Gen-
eral," and "Foreclosure of Rights of Redemption by Equity Suits,"
be and they are hereby repealed and re-enacted with amendments,
to read as follows:

83.

The collector shall deliver to the purchaser a certificate of sale
under his hand and seal, acknowledged by him as a conveyance of
land, which certificate shall set forth that the property therein