MARVIN MANDEL, Governor                             2155

(i) 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
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 withholding 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