2636                                         LAWS OF MARYLAND                      [Ch. 777

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, [[education]] 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.