MARVIN MANDEL, Governor                       3105

and Fiscal Planning that it may not be feasible to comply
with the bill by January, 1975. Much of the information
necessary to prepare such a list is not available to the
Department, and cannot be made available without costly
revisions to the State's data processing systems. With
respect to some categories, even rough estimates would
not be possible within any reasonable degree of accuracy.

At the present time, the Department of Budget and
Fiscal Planning is working with the Comptroller's Office
on a study of the structure of the State income tax. The
results of the study are expected to show not only the
revenue implications of enumerated subtraction
modifications, but also the tax expenditures implicit in
deductions, additive modifications, and alternate sets of
modifications. In 1975, a generally similar study of
the State sales tax is anticipated. The results of these
studies will, of course, be shared with the General
Assembly upon completion.

For these reasons, I have decided to veto House Bill
336.

Sincerely,

/s/ Marvin Mandel

Governor

House Bill No. 391 — Maryland Register and
Code of Regulations

AN ACT concerning

The Maryland Register

and the
Code of Maryland Regulations

FOR the purpose of creating [[and]] the "State Documents

Law" subtitle; including definitions; establishing

certain procedures for the compilation of the Code

of Maryland Regulations; enumerating certain

documents contained therein and permitting certain
annotations; providing document deposit and filing

procedures and for publication of the Code of

Maryland Regulations; creating the Maryland Register

and requiring the inclusion therein of certain

documents; establishing certain procedures relating

to publication, synopses of rules and regulations,

permanent supplements and annotations therein, and

exclusion and omission of certain material;

providing certain procedures for the deposit of

certain rules and regulations and other documents,