MARVIN MANDEL, Governor

731

for by this section shall be in an amount equal to ten
percent (10%) of the gross income of the taxpayer as
computed in accordance with the provisions of this
subtitle but in no event shall the standard deduction
exceed five hundred dollars ($500.00). In the case of
husband and wife filing a joint return, said return for
the purposes of this section, shall be considered the
return of two taxpayers; however, the standard deduction
provided for in this section shall not be allowed to
either if the net income of one of the spouses is
determined without regard to such standard deduction or
without regard to § 289 hereof, anything to the contrary
in said § 289 notwithstanding.

289.

(a) In lieu of the regular method of computation
provided by this subtitle, and the payment of the tax
imposed by § 288 (a) of this subtitle, an individual
reporting on a cash basis for the calendar year beginning
after December 31, 1966, and whose gross income for such
year is $10,000 or less, may elect to pay the tax shown
in tables which the Comptroller shall prepare, imposing a
tax corresponding to the taxpayer's gross income. Such
tables shall divide the range of gross incomes from $0 to
$10,000 into intervals not to exceed $100, and impose on
all gross incomes within any one such interval the same
amount of tax, equal to the whole number of dollars
nearest to the tax liability of a taxpayer whose gross
income is the midpoint of such interval, taking account
of the standard deduction provided by § 282 hereof and
the personal exemptions provided by § 286 hereof.

[(b) The election given by this section as to the
computation of tax due shall be considered to have been
made if the taxpayer files the return prescribed for such
computation and such election shall be final and
irrevocable.]

[(c)] [[(B) If the taxpayer for any taxable year has
filed a return computing his tax without regard to this
section, he may not thereafter elect for such year to
compute his tax under this section.]]

[(d)] [[(C)]] (B) This section shall not apply to
any person claiming credit for income tax paid any other
state, to a nonresident, to any fiduciary, to any
individual filing a return for a period of less than
twelve (12) months, or for any taxable year other than a
calendar year, or to any married individual living with
husband or wife at any time during the taxable year whose
spouse files a return and computes the tax without regard
to this section.