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2144 LAWS OF MARYLAND [Ch. 636
MARYLAND, That Section 128A(b) (1) of Article 77 - Public
Education, of the Annotated Code of Maryland (1969
Replacement Volume and 1973 Supplement) be and it is
hereby repealed and re—enacted, with amendments, to read
as follows:
Article 77 — Public Education
128A.
(b)(1) The State shall share in an expenditure for
basic current expenses of [$610] $624 multiplied by the
number of pupils enrolled, as defined in subsection (a)
(3) hereof.
SECTION 2.__AND BE IT FURTHER ENACTED, That Section
312 (j) of Article 81 — Revenue and Taxes, of the
Annotated Code of Maryland (1969 Replacement Volume and
1973 Supplement) be and it is hereby repealed and
re—enacted, with amendments, to read as follows:
Article 81 — Revenue and Taxes
312.
(j) Every individual, excluding, however, a
fiduciary or fiduciaries and the estates they represent,
as defined in subsection (f) of this subtitle (section
279), receiving taxable income which is not subject to
the withholding provisions of this section shall be
required to file a declaration of his estimated tax, as
specified in this subsection. The declaration of his
estimated tax for the current year shall be filed on or
before April 15 of that year. Also, on the following
[[[[ ]]July 15[[ ]] JUNE 15]], October 15 and January 15,
the individual shall file either an amended declaration
of estimated tax for the year or an original declaration
if one has not theretofore been filed. FOR CALENDAR YEARS
BEGINNING 1975 AND THEREAFTER AN INDIVIDUAL'S ESTIMATED
TAX FOR THE CURRENT YEAR SHALL BE FILED ON OR BEFORE
APRIL 15 OF THAT YEAR. ALSO ON THE FOLLOWING JUNE 15,
OCTOBER 15 AND JANUARY 15, THE INDIVIDUAL SHALL FILE
EITHER AN AMENDED DECLARATION OF ESTIMATED TAX FOR THE
YEAR OR___AN ORIGINAL DECLARATION IF ONE HAS NOT
THERETOFORE BEEN FILED. One fourth of the tax due for
the year according to the declaration of estimated tax,
or any amendment to this declaration, shall be due and
payable on each of the four dates specified hereinbefore
in this subsection. In lieu of filing a declaration of
estimated tax or an amendment thereto on January 15 as
specified hereinabove in this subsection, the individual
at his option, may file, on or before January 31, his
final income tax return for the year, at which time any
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