MARVIN MANDEL, Governor                             2145

tax remaining unpaid shall be paid in full and upon the
filing of said final return and the payment in full of
the tax computed on the return as payable, such return
shall be considered as such declaration as herein
otherwise provided for or as an amendment of a previously
filed declaration covering the same taxable year.
Provided, however, that nothing in this subsection shall
apply unless the estimated gross income of the
individual, if single, exceeds one thousand five hundred
dollars ($1,500.00) for the year, or unless the gross
estimated income for a husband and wife living together
exceeds two thousand five hundred dollars ($2,500.00) for
the year; and, in either event, unless at least five
hundred dollars ($500.00) of said income is not subject
to witholding provisions as elsewhere in this section
provided. Except as specifically provided elsewhere in
this subsection, every individual covered by the
provisions of this subsection shall be subject generally
to the provisions and penalties of the remainder of this
section.

Every individual receiving income in the form of an
award, prize, lottery or raffle (whether the same be paid
in cash or property) as a result of participating in an
amusement, educational, or advertising program, or any
game of chance, or in the operation of any known gambling
device or machine, where the amount of such prize or
award is five hundred ($500.00) dollars or more and is
paid in full at the time of the award, drawing or
completion of the contest or event shall within sixty
(60) days from the receipt of such award or prize file an
estimated return with respect thereto, or an amended
estimated return if an estimated return has previously
been filed, and shall with the filing of said return pay
in full the tax imposed under this subtitle upon the
value of such award or prize unless the value thereof be
tax exempt under the provisions of this subtitle,
anything hereinabove to the contrary notwithstanding.

SECTION 3. AND BE IT FURTHER ENACTED, [[That for
the fiscal year 1975 only, from the "general funds"
provided by the proceeds of the tax collected pursuant to
Section 2 of this Act and subject to the provisions of
law relating to budgetary procedure to the extent
applicable, the amount specified below, or so much
thereof as is sufficient to accomplish the purpose
designated, is hereby appropriated and authorized to be
disbursed, from so much of the general fund revenues as
are received by the State from the proceeds of the tax
collected under Section 2 of this Act:]] That for the
fiscal year 1975 only, and from only those funds provided
by the proceeds of the additional quarterly tax
installment due June 15, 1975 as created by the